{
  "id": "MOD_LOWER_RATE_CERTIFICATION",
  "name": "Modification of Imputed Underpayment Tax Rates",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to partnerships under audit with C corporation partners or those with capital gain/qualified dividend adjustments allocable to individuals.",
    "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": "Allows the partnership to prove that a portion of an adjustment is allocable to a C corporation or an individual (for capital gains/qualified dividends) to apply a tax rate lower than the highest statutory rate.",
  "irc_reference": "IRC §6225(c)(4)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}