{
  "id": "EXC_NON_CITIZEN_SPOUSE_ANNUAL_GIFT",
  "name": "Enhanced Annual Exclusion for Non-Citizen Spouses",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to gifts that would otherwise qualify for the marital deduction if the spouse were a U.S. citizen.",
    "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": "Increases the annual gift tax exclusion (to $100,000, adjusted for inflation) for gifts to a spouse who is not a U.S. citizen, since the unlimited marital deduction does not apply.",
  "irc_reference": "IRC §2523(i)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}