{
  "id": "ELE_PARTNERSHIP_SEPARATE_ELECTIONS",
  "name": "Partner-Level Tax Elections",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to partners in a partnership for specific items including foreign taxes and debt discharge.",
    "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 individual partners to make separate elections for foreign tax credits (IRC 901), mining exploration expenditures (IRC 617), and discharge of indebtedness income (IRC 108) rather than being bound by a partnership-level choice.",
  "irc_reference": "IRC §703(b)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}