{
  "id": "EXEMPT_BOND_REQUIREMENT",
  "name": "Small Taxpayer Bond Requirement Waiver",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to taxpayers who reasonably expect to be liable for not more than $50,000 in taxes on distilled spirits, wine, and beer for the calendar year and who were liable for not more than $50,000 in the preceding year.",
    "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": "Eliminates the requirement to furnish a bond for operations or withdrawals of distilled spirits, wines, or beer for nonindustrial use for taxpayers who meet specific low-liability thresholds.",
  "irc_reference": "IRC §5551(d)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}