{
  "id": "EXC_FAMILY_EMPLOYMENT_FUTA",
  "name": "Family Member Employment Exemption",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to sole proprietorships or family partnerships where the employer is the spouse or parent of the employee.",
    "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": "Services performed by an individual in the employ of their spouse, or by a child under age 21 in the employ of their parent, are exempt from FUTA tax.",
  "irc_reference": "IRC §3306(c)(5)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}