{
  "id": "EXC_BIASPLY_SUPER_SINGLE_TIRE",
  "name": "Preferential Rate for Biasply and Super Single Tires",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to manufacturers, producers, or importers of biasply tires or super single tires (greater than 13 inches wide, replacing dual fitments, and not for steering).",
    "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": "Reduces the excise tax rate on taxable tires from 9.45 cents to 4.725 cents per 10 pounds of load capacity exceeding 3,500 pounds for specific tire types.",
  "irc_reference": "IRC §4071(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}