{
  "id": "EXC_SAVINGS_BOND_EDUCATION",
  "name": "Education Savings Bond Program",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must be at least 24 years old before the bond is issued, file a joint return if married, and have a modified adjusted gross income below specific inflation-adjusted thresholds. Expenses must be for the taxpayer, spouse, or dependents at an eligible institution.",
    "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 from gross income the interest earned on Series EE and Series I United States savings bonds when the proceeds are used to pay for qualified higher education expenses.",
  "irc_reference": "IRC §135",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}