{
  "id": "EXC_REIMBURSEMENT_DESTROYED_EQUIPMENT",
  "name": "Reimbursement for Destroyed Distilling Property",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The owner must apply within 1 year of destruction and establish that the property was not used in violation of law or that any unlawful use was without their consent or knowledge.",
    "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": "Owners of distilling equipment or materials destroyed by the government during a seizure can claim a reimbursement for the value of the property.",
  "irc_reference": "IRC §5609(b)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}