{
  "id": "EXCL_INDIAN_FISHING_INCOME",
  "name": "Indian Fishing Rights Income Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Must be a member of a federally recognized Indian tribe or a qualified Indian entity engaged in harvesting, processing, transporting, or selling fish from recognized tribal fishing rights.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes income derived by a member of an Indian tribe or a qualified Indian entity from fishing rights-related activities from income, self-employment, and employment taxes.",
  "irc_reference": "IRC §7873",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}