{
  "id": "EXCL_RESEARCH_DEVELOPMENT_SPIRITS",
  "name": "Tax-Free Withdrawal for Research and Testing",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Use must be limited to legitimate research, development, or testing activities as defined in section 5214(a)(10).",
    "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": "Permits the withdrawal of distilled spirits without payment of tax for use in research, development, or testing.",
  "irc_reference": "IRC §5003(14)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}