{
  "id": "EXC_ACCUMULATED_EARNINGS_MINIMUM_CREDIT",
  "name": "Minimum Accumulated Earnings Credit",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to most C corporations; service corporations in health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting are limited to a $150,000 threshold.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Allows corporations to accumulate up to $250,000 ($150,000 for certain service corporations) in earnings and profits without being subject to the 20% accumulated earnings tax, regardless of business necessity.",
  "irc_reference": "IRC §535(c)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}