{
  "id": "EXC_STEP_UP_BASIS",
  "name": "Step-Up in Basis at Death",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to heirs and beneficiaries receiving property from a decedent, provided the property is included in the decedent's gross estate.",
    "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": "The basis of property acquired from a decedent is generally stepped up to the fair market value at the date of death, effectively eliminating capital gains tax on lifetime appreciation.",
  "irc_reference": "IRC §1014(a)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}