{
  "id": "ELE_SEC_962_CORP_RATE",
  "name": "Individual Election to be Taxed at Corporate Rates",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "U.S. shareholders who are individuals (including through pass-throughs) with section 951(a) inclusions.",
    "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 U.S. shareholders to elect to be taxed on Subpart F and GILTI inclusions at corporate tax rates (21%) instead of individual rates, and to claim deemed-paid foreign tax credits.",
  "irc_reference": "IRC §962",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}