{
  "id": "REF_RETURNED_DESTROYED_VACCINES",
  "name": "Vaccine Tax Credit or Refund",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Claim must be filed within 6 months of return or destruction, and the taxpayer must establish they repaid the tax to the ultimate purchaser or obtained their consent.",
    "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": "Taxpayers can claim a refund or credit for excise taxes paid on vaccines that are later returned to the manufacturer (other than for resale) or destroyed.",
  "irc_reference": "IRC §4132(b)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}