{
  "id": "ELE_PUSH_OUT_ELECTION",
  "name": "Section 6226 'Push-Out' Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must be elected within 45 days of the notice of final partnership adjustment; partnership must furnish statements to all reviewed-year partners.",
    "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": "The partnership can elect to 'push out' audit adjustments to the partners who were members during the reviewed year, shifting the tax liability from the partnership entity to the individual partners.",
  "irc_reference": "IRC §6226",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}