{
  "id": "RATE_POSSESSION_CORP_DIVIDENDS",
  "name": "Reduced Withholding Rate for Puerto Rico Corporations",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Must meet specific ownership and income tests: less than 25% foreign ownership, at least 65% effectively connected income, and no substantial payments to non-residents.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Reduces the withholding tax rate from 30% to 10% on dividends received by a corporation organized in Puerto Rico.",
  "irc_reference": "IRC §881(b)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}