{
  "id": "EXC_WAGERING_TAX_SEPARATE_CHARGE",
  "name": "Wagering Tax Exclusion via Separate Charging",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to businesses engaged in accepting wagers that explicitly break out the tax amount as a separate charge to the customer.",
    "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": "Excludes the amount of the excise tax from the taxable 'amount of wager' if the taxpayer establishes that the tax was collected as a separate charge from the person placing the wager.",
  "irc_reference": "IRC §4401(b)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}