{
  "id": "EXC_ADOPTION_ASSISTANCE",
  "name": "Employer-Provided Adoption Assistance Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to employees adopting a child; subject to a dollar limit (inflation-adjusted, approx. $16,810 for 2024/2025) and an income phase-out starting at $150,000 (inflation-adjusted).",
    "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": "Employees can exclude from gross income qualified adoption expenses paid or reimbursed by their employer under a written adoption assistance program.",
  "irc_reference": "IRC §137",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}