{
  "id": "EXM_COMM_TAX_STATE_LOCAL_GOVT",
  "name": "State and Local Government Communication Tax Exemption",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to services furnished to the government of any State or political subdivision; requires filing an exemption certificate with the provider.",
    "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": "Exempts state and local governments, including political subdivisions and the District of Columbia, from the federal communications excise tax.",
  "irc_reference": "IRC §4253(i)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}