{
  "id": "EXM_US_GOVT_PURCHASES",
  "name": "Exemption for Articles and Services Purchased for the United States",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to businesses selling articles or services to the U.S. government where the Secretary determines the tax burden would be substantial and the benefit of the exemption accrues to the United States.",
    "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 of the Treasury may authorize exemptions from certain excise taxes (including fuel and heavy vehicle taxes) for articles or services purchased for the exclusive use of the United States.",
  "irc_reference": "IRC §4293",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}