{
  "id": "EXC_WINE_LOSS_DESTRUCTION",
  "name": "Tax Relief for Lost or Destroyed Wine",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Proprietors of bonded wine cellars who experience loss by theft (without negligence) or perform voluntary destruction under government supervision.",
    "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 wine from excise tax if it is lost or destroyed while in bond, provided the loss is not due to theft involving negligence/collusion or voluntary destruction without government notice.",
  "irc_reference": "IRC §5370",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}