{
  "id": "EXC_SEC_126_PROPERTY_HOLDING_PERIOD",
  "name": "Section 126 Cost-Sharing Exclusion Optimization",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers who excluded certain government cost-sharing payments from gross income under IRC Section 126.",
    "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": "Hold property improved with excluded government cost-sharing payments for more than 20 years to reduce the ordinary income recapture percentage to 0%.",
  "irc_reference": "IRC §1255",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}