{
  "id": "ENT_PTET",
  "name": "Pass-Through Entity Tax Election",
  "category": "entity",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Pass-through in participating state",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Election during tax year (varies by state)",
    "forward_status": "available"
  },
  "description": "Pay state tax at entity level to bypass federal SALT cap.",
  "irc_reference": "Notice 2020-75",
  "deadline": "Election during tax year"
}