{
  "id": "EXC_FATCA_LOW_RISK_ENTITIES",
  "name": "FATCA Withholding Exception for Low-Risk Entities",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Beneficial owner must be a foreign government, international organization, foreign central bank, or a class of persons identified by the Secretary as posing a low risk of tax evasion.",
    "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": "Exempts payments to specific foreign entities from the 30% FATCA withholding tax.",
  "irc_reference": "IRC §1471(f)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}