{
  "id": "EXCL_SOCIAL_SECURITY_BENEFITS",
  "name": "Social Security Income Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to taxpayers receiving Social Security or Tier 1 Railroad Retirement benefits whose total income falls below the statutory base amounts.",
    "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 a portion of Social Security benefits from gross income if the taxpayer's modified adjusted gross income plus one-half of benefits is below specific thresholds ($25,000 for individuals, $32,000 for joint filers).",
  "irc_reference": "IRC §86",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}