{
  "id": "EXC_CASH_METHOD_SMALL_BUSINESS",
  "name": "Small Business Cash Method Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "C corporations or partnerships with C corporation partners that have average annual gross receipts of $25,000,000 or less (adjusted for inflation) for the 3-taxable-year period.",
    "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": "Entities meeting the gross receipts test are exempt from the requirement to use accrual accounting, allowing for simpler record-keeping and potential deferral of income recognition.",
  "irc_reference": "IRC §448",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}