{
  "id": "EXC_CASH_METHOD_PSC",
  "name": "Qualified Personal Service Corporation Cash Method",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Corporations where substantially all activities involve health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting, and stock is held by employees.",
    "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": "Qualified Personal Service Corporations (PSCs) are permitted to use the cash method of accounting regardless of gross receipts, provided they operate in specific fields.",
  "irc_reference": "IRC §448",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}