{
  "id": "EXC_SUBPART_F_DE_MINIMIS",
  "name": "Subpart F De Minimis Rule",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Controlled Foreign Corporations (CFCs) with small amounts of passive or mobile income relative to their total gross income.",
    "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": "Excludes all foreign base company income and insurance income from Subpart F inclusion if the sum of such income is less than the lesser of 5% of gross income or $1,000,000.",
  "irc_reference": "IRC §954(b)(3)(A)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}