{
  "id": "ELE_FRINGE_BENEFIT_LINE_OF_BUSINESS",
  "name": "Line of Business Fringe Benefit Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Employers who had substantially all employees entitled to discounts in one line of business as of Jan 1, 1984, and wish to extend those tax-free discounts to other lines.",
    "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 an employer to treat employees from different lines of business as being in one line for purposes of excluding employee discounts from gross income.",
  "irc_reference": "IRC §4977",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}