{
  "id": "RATE_REDUCED_BEER_EXCISE",
  "name": "Reduced Excise Tax Rate for Small Brewers",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Domestic brewers producing not more than 2,000,000 barrels of beer during the calendar year.",
    "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 excise tax rate to $3.50 per barrel on the first 60,000 barrels for domestic brewers producing less than 2 million barrels annually.",
  "irc_reference": "IRC §5051",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}