{
  "id": "EXM_FIREARM_MAKING_TAX_EXEMPTION",
  "name": "Zero-Rate Tax for Non-NFA Firearm Making",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to persons making firearms that do not meet the definition of a machinegun or destructive device under the National Firearms Act.",
    "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 tax rate for making a firearm that is not a machinegun or a destructive device is $0, effectively exempting these items from the standard $200 making tax.",
  "irc_reference": "IRC §5821(a)(2)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}