{
  "id": "EXCL_PRIVATE_COLLECTION_DISABILITY",
  "name": "Disability Benefit Exclusion from Private Debt Collection",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers whose income is primarily derived from SSDI or SSI benefits.",
    "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": "Prevents tax receivables from being sent to private contractors if the taxpayer's income substantially consists of Social Security disability or supplemental security income.",
  "irc_reference": "IRC §6306(d)(3)(E)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}