{
  "id": "ELEC_TONNAGE_TAX_ALTERNATIVE",
  "name": "Alternative Tonnage Tax Election for Shipping Activities",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must be a qualifying vessel operator with U.S. flag vessels of at least 6,000 deadweight tons used in U.S. foreign trade.",
    "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 qualifying corporations to pay a tax based on the net tonnage of their vessels rather than the standard corporate income tax on actual profits from shipping activities.",
  "irc_reference": "IRC §1352",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}