{
  "id": "ELE_SHORT_TAX_YEAR_BANKRUPTCY",
  "name": "Bankruptcy Short-Year Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to individuals in Chapter 7 or 11 bankruptcy cases who have non-exempt assets.",
    "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": "An individual debtor in a Chapter 7 or 11 case can elect to split their tax year into two short years, ending the first on the day before the bankruptcy commencement. This allows the debtor to apply pre-petition tax liabilities against pre-petition assets.",
  "irc_reference": "IRC §1398(d)(2)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}