{
  "id": "ELE_CLAIM_OF_RIGHT_REPAYMENT",
  "name": "Claim of Right Tax Computation",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies when an item was included in gross income in a prior year under an apparent unrestricted right, but a deduction is allowed in the current year because that right was found to be restricted.",
    "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 taxpayers who repay more than $3,000 previously included in income to either take a current deduction or a credit for the tax paid in the prior year.",
  "irc_reference": "IRC §1341",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}