{
  "id": "EXC_EXPATRIATION_GAIN_EXCLUSION",
  "name": "Expatriation Mark-to-Market Gain Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to 'covered expatriates' (certain high-net-worth or high-income individuals) who relinquish citizenship or long-term residency.",
    "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": "Excludes a significant amount of the deemed gain from the mark-to-market tax imposed upon expatriation. For 2025, this amount is inflation-adjusted (exceeding the $600,000 base).",
  "irc_reference": "IRC §877A(a)(3)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}