{
  "id": "EXEMPT_DISTILLED_SPIRITS_DEFENSE",
  "name": "National Defense Exemption for Distilled Spirits Plants",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Proprietors of distilled spirits plants during periods where the Secretary deems an exemption expedient for national defense.",
    "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": "The Secretary may temporarily exempt proprietors of distilled spirits plants from various internal revenue laws (excluding tax payment) to meet national defense requirements.",
  "irc_reference": "IRC §5561",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}