{
  "id": "ELEC_BONA_FIDE_POSSESSION_RESIDENCY",
  "name": "Bona Fide Possession Residency Status",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires physical presence in the possession for at least 183 days, no tax home outside the possession, and no closer connection to the U.S. or a foreign country.",
    "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": "Establishes the criteria to be treated as a bona fide resident of a U.S. possession (Guam, American Samoa, CNMI, Puerto Rico, or USVI) to access territory-specific tax exclusions and credits.",
  "irc_reference": "IRC §937",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}