{
  "id": "ELE_EXPORT_ASSET_DETERMINATION_DATE",
  "name": "Export Trade Asset Determination Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to U.S. shareholders of qualifying legacy Export Trade Corporations.",
    "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": "Taxpayers can elect to determine the increase or decrease in export trade assets as of the 75th day after the close of the taxable year instead of the last day of the year.",
  "irc_reference": "IRC §970(c)(4)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}