{
  "id": "EXC_SPECIAL_TAX_CONTINUATION",
  "name": "Succession and Relocation of Special Tax Status",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to businesses subject to special taxes (like wagering). Successors or relocating owners must register the change with the Secretary to maintain the tax-paid status.",
    "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": "Allows a spouse, child, or legal representative to continue a business after the taxpayer's death, or a taxpayer to move a business location, without paying additional special taxes for the remainder of the term.",
  "irc_reference": "IRC §4905",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual|business|estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}