{
  "id": "RATE_QUALIFIED_DECEDENT_ESTATE",
  "name": "Reduced Estate Tax Rates for Qualified Decedents",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to U.S. citizens or residents who died in a combat zone, from combat-related injuries, as a specified terrorist victim, or as an astronaut in the line of duty. The executor must not elect out of this section.",
    "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": "Replaces the standard estate tax rate schedule with a significantly lower preferential rate schedule (capping at 20%) for estates of certain military members, astronauts, and terrorist victims.",
  "irc_reference": "IRC §2201",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}