{
  "id": "REF_TOBACCO_DISASTER_LOSS",
  "name": "Major Disaster Tobacco Tax Refund",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to persons holding tobacco products for sale at the time of a disaster. Claim must be filed within 6 months of the disaster determination and the claimant must not have been indemnified by insurance for the tax amount.",
    "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": "The Secretary shall pay an amount equal to the internal revenue taxes and customs duties paid on tobacco products lost, rendered unmarketable, or condemned due to a Presidentially declared major disaster.",
  "irc_reference": "IRC §5708",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}