{
  "id": "EXC_LOANS_BETWEEN_NATURAL_PERSONS",
  "name": "De Minimis Loan OID Exception",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Loan must be between natural persons, not in the course of the lender's trade or business, and not for tax avoidance.",
    "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": "Excludes loans of $10,000 or less between natural persons from the requirement to include Original Issue Discount (OID) in current income.",
  "irc_reference": "IRC §1272(a)(2)(E)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}