{
  "id": "REF_EXCISE_TAX_OVERPAYMENT",
  "name": "Excise Tax Price Readjustments and Export Credits",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to manufacturers or retailers who have paid excise taxes on articles that are subsequently exported, sold to state/local governments, or where the price was lowered via a bona fide discount or rebate.",
    "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": "Allows for a credit or refund of manufacturers or retail excise taxes when the price is readjusted (rebates/discounts) or the article is exported.",
  "irc_reference": "IRC §6416",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}