{
  "id": "EXC_TWO_PARTY_EXCHANGE_FUEL",
  "name": "Two-Party Exchange Liability Relief",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires both parties to be registered taxable fuel registrants under section 4101, a written contract, and specific terminal operator record-keeping treating the receiving person as the remover.",
    "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": "In a qualified two-party exchange of taxable fuel between registered registrants, the delivering person is not liable for the fuel excise tax normally imposed under section 4081.",
  "irc_reference": "IRC §4105",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}