{
  "id": "EXCL_GIFT_ANNUAL_EXCLUSION",
  "name": "Annual Gift Tax Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to any donor making a gift of a present interest to a donee; the amount is per-donee and resets annually.",
    "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 first $10,000 (adjusted for inflation, $18,000 for 2024/2025) of gifts of present interests made to any person during the calendar year from the total amount of taxable gifts.",
  "irc_reference": "IRC §2503(b)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}