{
  "id": "EXC_CONSERVATION_EASEMENT",
  "name": "Qualified Conservation Easement Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The executor must elect this on the estate tax return. The land must have been owned by the decedent or family for 3 years prior to death and be subject to a qualified conservation contribution.",
    "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": "Excludes up to 40% of the value of land subject to a qualified conservation easement from the gross estate, capped at $500,000.",
  "irc_reference": "IRC §2031(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}