{
  "id": "EXC_PERSONAL_USE_BEER",
  "name": "Personal or Family Use Beer Production Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to individuals brewing beer for personal or family consumption rather than for sale, provided they comply with the volume limits and requirements of IRC section 5053(e).",
    "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": "Excludes individuals from criminal penalties and fines for brewing beer without a qualified brewery permit, provided the production is for personal or family use under section 5053(e).",
  "irc_reference": "IRC §5674(a)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}