{
  "id": "EXCL_DIRECT_SELLER_INDEPENDENT_CONTRACTOR",
  "name": "Statutory Non-Employee Status for Direct Sellers",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to persons selling consumer products or delivering newspapers where pay is based on output/sales and a written non-employee contract exists.",
    "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": "Classifies direct sellers and newspaper distributors as independent contractors, exempting the hiring entity from FICA, FUTA, and income tax withholding.",
  "irc_reference": "IRC §3508",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}