{
  "id": "EXC_FRACTIONAL_AIRCRAFT_NON_TRANSPORT",
  "name": "Fractional Aircraft Surtax Exclusion for Non-Transportation Use",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to fractional ownership program managers and owners when fuel is used for non-transportation purposes specifically listed in the code.",
    "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": "Fuel used in fractional program aircraft is exempt from the 14.1 cents per gallon surtax when used for flight demonstration, maintenance, or crew training.",
  "irc_reference": "IRC §4043(c)(5)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}