{
  "id": "EXC_VESSEL_AIRCRAFT_SUPPLY",
  "name": "Tax-Free Spirits for Vessel and Aircraft Supplies",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to qualifying commercial vessels and aircraft as authorized by 19 U.S.C. 1309.",
    "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 withdrawal of spirits without tax for use as supplies on certain vessels and aircraft engaged in foreign trade or qualifying operations.",
  "irc_reference": "IRC §5214(a)(7)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}