{
  "id": "EXC_RECAPTURE_DEATH_DIVORCE",
  "name": "Investment Credit Recapture Exceptions",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to taxpayers who have taken investment credits and subsequently transfer the property due to death or Section 1041 divorce transfers.",
    "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": "Prevents the recapture of investment tax credits in the event of a transfer by reason of death or a transfer between spouses/incident to divorce.",
  "irc_reference": "IRC §50",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}