{
  "id": "EXCL_CIDER_DISTILLATION",
  "name": "Tax-Exempt Cider Receipt for Distillation",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to distilled spirits plant operators receiving specific tax-exempt cider for the production of spirits.",
    "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": "Cider that is exempt from tax under section 5042(a)(1) may be received on the bonded premises of a distilled spirits plant without triggering immediate tax liability.",
  "irc_reference": "IRC §5222(b)(3)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}