{
  "id": "EXC_LUST_TAX_REFUND",
  "name": "LUST Trust Fund Financing Rate Refund",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to businesses handling specific exempt fuels under sections 4081, 4082, or 4041, including those removing eligible indelibly dyed fuels after early 2026.",
    "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": "Allows for refunds or credits of the Leaking Underground Storage Tank (LUST) Trust Fund financing rate for specific exempt fuels, including exported fuels and eligible indelibly dyed diesel or kerosene.",
  "irc_reference": "IRC §6430",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}