{
  "id": "EXC_AMT_INDEPENDENT_PRODUCERS",
  "name": "AMT Preference Exception for Independent Oil and Gas Producers",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to taxpayers other than integrated oil companies; the reduction in AMTI is limited to 40% of the AMTI calculated without this exception.",
    "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": "Excludes excess intangible drilling costs (IDCs) from being treated as a tax preference item for Alternative Minimum Tax (AMT) purposes for taxpayers who are not integrated oil companies.",
  "irc_reference": "IRC §57(a)(2)(E)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}