{
  "id": "EXC_COBRA_CORRECTION_PERIOD",
  "name": "COBRA Noncompliance Tax Grace Period",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The failure must be due to reasonable cause and not willful neglect, and full correction must occur within 30 days of when the employer knew or should have known of the failure.",
    "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": "Eliminates the $100/day excise tax for COBRA failures if the failure was due to reasonable cause and is corrected within 30 days of discovery.",
  "irc_reference": "IRC §4980B(c)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}