{
  "id": "PREF_TREATY_BENEFITS",
  "name": "Income Tax Treaty Rate Reductions and Exclusions",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to nonresident aliens and foreign corporations who are residents of a country with which the U.S. has an active income tax treaty.",
    "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": "Provides for reduced tax rates or full exemptions on U.S. source income based on bilateral income tax treaties between the U.S. and the taxpayer's country of residence.",
  "irc_reference": "IRC §894",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}