{
  "id": "ELE_REASONABLE_CAUSE_PENALTY_WAIVER",
  "name": "Reasonable Cause Penalty Abatement",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to failures regarding tax-favored accounts (IRA, HSA, 529), return preparation errors, or energy credit certifications where the taxpayer acted in good faith and had a valid reason for the non-compliance.",
    "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 and preparers can avoid penalties for reporting failures, understatements, or incorrect certifications by demonstrating that the error was due to reasonable cause and not willful neglect.",
  "irc_reference": "IRC §6693, 6694, 6695, 6695B",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual|business|employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}