{
  "id": "EXCL_PERSONAL_WINE_PRODUCTION",
  "name": "Personal or Family Use Wine Exemption",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Any adult (18+ or legal drinking age) may produce up to 100 gallons/year (single adult) or 200 gallons/year (2+ adults) for non-commercial use.",
    "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": "Exempts wine produced for personal or family use from federal excise tax, subject to annual volume limitations per household.",
  "irc_reference": "IRC §5042(a)(2)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}