{
  "id": "EXC_HEAVY_TRUCK_WEIGHT_LIMITS",
  "name": "Heavy Truck Retail Tax Weight Exclusions",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers must purchase vehicles meeting specific Gross Vehicle Weight (GVW) or Gross Combined Weight (GCW) thresholds to avoid the 12% tax.",
    "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": "The 12% retail excise tax is excluded for trucks with a GVW of 33,000 lbs or less, trailers of 26,000 lbs or less, and certain tractors of 19,500 lbs or less.",
  "irc_reference": "IRC §4051(a)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}