{
  "id": "EXC_MERCHANT_MARINE_CCF",
  "name": "Merchant Marine Capital Construction Fund (CCF) Deposits",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Owners or lessees of 'agreement vessels' (including certain barges and containers) operating in U.S. foreign/domestic commerce or fisheries who enter into a specific agreement with the Secretary of Transportation or Commerce.",
    "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": "Taxpayers can reduce their taxable income by depositing earnings from the operation of agreement vessels into a Capital Construction Fund. These deposits, along with earnings on the fund assets, are excluded from gross income.",
  "irc_reference": "IRC §7518",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}