{
  "id": "EXCL_PUERTO_RICO_VIRGIN_ISLANDS_IMPORT",
  "name": "Tax-Free Import of Denatured Spirits from US Territories",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Manufacturers and distributors bringing denatured spirits or manufactured articles from PR or USVI into the United States for authorized non-beverage purposes.",
    "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": "Allows denatured distilled spirits and related articles produced in Puerto Rico or the Virgin Islands to be brought into the U.S. free of certain excise taxes.",
  "irc_reference": "IRC §5314",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}