{
  "id": "EXC_ANTIQUE_FIREARMS",
  "name": "Antique and Collector Item Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to firearms manufactured in or before 1898 using obsolete ammunition, or items the Secretary finds are primarily collector items not likely to be used as weapons.",
    "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 antique firearms (manufactured in or before 1898) and certain collector items from the definition of 'firearm,' thereby exempting them from NFA transfer and making taxes.",
  "irc_reference": "IRC §5845(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|investor|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}