{
  "id": "PREF_RATE_ESPP_QUALIFIED_DISPOSITION",
  "name": "Preferential Capital Gains Treatment for ESPP",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires holding the shares for at least 2 years from grant and 1 year from exercise; only the original discount (up to 15%) is taxed as ordinary income upon sale.",
    "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": "Converts what would otherwise be ordinary income into long-term capital gains for the appreciation of stock value above the grant date price when holding periods are satisfied.",
  "irc_reference": "IRC §423",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}