{
  "id": "EXCL_PORT_USE_TAX_ALASKA_HAWAII",
  "name": "Alaska, Hawaii, and Possessions Port Use Tax Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to commercial cargo transported between the U.S. mainland and Alaska, Hawaii, or U.S. possessions for ultimate use or consumption in those destinations.",
    "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 cargo from the 0.125% Harbor Maintenance Tax if it is loaded/unloaded in the U.S. mainland for consumption in Alaska, Hawaii, or U.S. possessions, or vice versa.",
  "irc_reference": "IRC §4462(b)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}