{
  "id": "MOD_TAX_EXEMPT_PARTNER_REDUCTION",
  "name": "Tax-Exempt Partner Underpayment Reduction",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Partnership must have partners that qualify as tax-exempt entities under section 168(h)(2).",
    "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 partnership can demonstrate that a portion of a proposed audit adjustment is allocable to a tax-exempt partner, which removes that portion from the imputed underpayment calculation.",
  "irc_reference": "IRC §6225(c)(3)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}