{
  "id": "EXC_EXPORT_DRAWBACK",
  "name": "Export Drawback on Distilled Spirits and Wines",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to manufacturers, producers, or bottlers who export distilled spirits or wines in casks, bulk containers, or bottles, provided the spirits are marked especially for export and a claim is filed.",
    "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": "Allows for a 'drawback' (refund) of internal revenue taxes paid on distilled spirits or wines that are subsequently exported from the United States.",
  "irc_reference": "IRC §5062(b)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}