{
  "id": "EXCL_VOLUNTEER_FIRE_DEPT_BONDS",
  "name": "Volunteer Fire Department Bond Interest Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "95% or more of net proceeds must be used for firehouse or firetruck acquisition/improvement. The department must be required by written agreement to provide services to an area not otherwise served.",
    "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": "Bonds issued by qualified volunteer fire departments for the acquisition or construction of firehouses or firetrucks are treated as tax-exempt political subdivision bonds.",
  "irc_reference": "IRC §150(e)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}