{
  "id": "PEN_NET_AMOUNT_DUE_REDUCTION",
  "name": "Penalty Base Reduction via Prepayment",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers who cannot pay the full amount should still pay as much as possible by the due date to reduce the principal amount upon which monthly penalties are calculated.",
    "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": "Reduces the base amount used to calculate failure-to-file and failure-to-pay penalties by the amount of any tax paid on or before the due date and any allowable credits.",
  "irc_reference": "IRC §6651(b)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}