{
  "id": "ELEC_GIFT_SPLITTING",
  "name": "Gift Splitting for Married Couples",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Both spouses must be U.S. citizens or residents, be married at the time of the gift, and both must signify consent on their gift tax returns (Form 709).",
    "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 a gift made by one spouse to a third party to be treated as made one-half by each spouse. This effectively doubles the annual exclusion and the lifetime unified credit available for a single transfer.",
  "irc_reference": "IRC §2513",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}