{
  "id": "EXC_LOCAL_ADVERTISING_PRICE_REDUCTION",
  "name": "Local Advertising Price Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The charge must be separate, intended for reimbursement to the purchaser for local ads naming the article and retail location, and must be refunded within a specific timeframe.",
    "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": "Manufacturers can exclude from the taxable sale price of an article charges for local advertising (radio, TV, newspaper, or outdoor signs) up to 5% of the sales price.",
  "irc_reference": "IRC §4216(e)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}