{
  "id": "EXEMPT_LOW_MILEAGE_VEHICLE",
  "name": "Low-Mileage Heavy Vehicle Exemption",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to owners of vehicles with a taxable gross weight of 55,000+ lbs that do not exceed specific mileage thresholds on public roads.",
    "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": "Heavy highway motor vehicles used for less than 5,000 miles (7,500 miles for agricultural vehicles) on public highways during a taxable period are exempt from the heavy vehicle use tax.",
  "irc_reference": "IRC §4483",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}