{
  "id": "EXC_INCENTIVE_STOCK_OPTIONS",
  "name": "Tax Deferral on Exercise of Statutory Stock Options",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The individual must meet the employment and holding period requirements (generally 2 years from grant and 1 year from exercise) and the option must qualify under section 422 or 423.",
    "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": "Excludes from gross income any compensation realized upon the exercise of an Incentive Stock Option (ISO) or an Employee Stock Purchase Plan (ESPP) option, provided holding period requirements are met.",
  "irc_reference": "IRC §421",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}