{
  "id": "REFUND_AVIATION_FUEL_NON_TAXABLE",
  "name": "Aviation Fuel Tax Refund for Non-Taxable Use",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to taxpayers using aviation gasoline or kerosene for farming purposes (IRC 6420) or other non-taxable purposes (IRC 6427).",
    "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 refunds for excise taxes paid on aviation fuel used for non-taxable purposes, such as farming or certain non-highway uses, which are then reimbursed from the Airport and Airway Trust Fund.",
  "irc_reference": "IRC §9502(d)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}