{
  "id": "EXM_PARTNERSHIP_SINGLE_SPECIAL_TAX",
  "name": "Partnership Single Special Tax Exemption",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to any number of persons doing business in a copartnership at any one place.",
    "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": "Multiple partners operating a business at a single location are only required to pay one special tax rather than individual taxes for each partner.",
  "irc_reference": "IRC §4902",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}