{
  "id": "EXC_FRUIT_FLAVOR_CONCENTRATE",
  "name": "Volatile Fruit-Flavor Concentrate Tax Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Manufacturers must ensure the concentrate contains no more alcohol than reasonably unavoidable, render it unfit for beverage use (or keep under 24% ABV for wine production), and comply with specific record-keeping and application requirements.",
    "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 the manufacture of volatile fruit-flavor concentrates from distilled spirits taxes and most regulatory requirements of Chapter 51, provided the concentrate is rendered unfit for beverage use or transferred to a bonded wine cellar.",
  "irc_reference": "IRC §5511",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}