{
  "id": "ELE_AREA_BOND_CONSOLIDATION",
  "name": "Area Bond Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to corporations and their controlled subsidiaries operating multiple facilities within a designated geographical area.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows a single bond to cover operations at two or more distilled spirits plants and adjacent wine cellars in the same geographical area operated by the same person or controlled group.",
  "irc_reference": "IRC §5173(b)(3)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}