{
  "id": "EXC_PERSONAL_BEER_PRODUCTION",
  "name": "Personal or Family Use Beer Production Exemption",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Any adult (18+ or local legal drinking age) producing beer for non-commercial use within the specified volume limits.",
    "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": "Allows adults to produce beer for personal or family use without paying federal excise tax, up to 100 gallons per year for single-adult households or 200 gallons for multi-adult households.",
  "irc_reference": "IRC §5053(e)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}