{
  "id": "EXCL_ESPP_DISCOUNT",
  "name": "Employee Stock Purchase Plan (ESPP) Income Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Employee must not dispose of the stock within 2 years of the option grant date or 1 year of the stock transfer, and must remain an employee until 3 months before exercise.",
    "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 employees to exclude from gross income the difference between the fair market value of stock and the discounted purchase price at the time of exercise, provided specific holding period requirements are met.",
  "irc_reference": "IRC §423",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}