{
  "id": "ELE_SHORT_PERIOD_12_MONTH_RELIEF",
  "name": "Alternative Short Period Tax Computation",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers filing a short-period return due to a change in annual accounting period who apply for this benefit within the regulatory timeframe.",
    "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": "Provides an alternative tax computation for a short period return resulting from a change in accounting period. It allows the tax to be reduced to a proportion of the tax that would have been due over a full 12-month period, preventing artificially high tax brackets caused by annualizing short-period income.",
  "irc_reference": "IRC §443(b)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}