{
  "id": "REFUND_FOREIGN_DISTILLED_SPIRITS",
  "name": "Importer Excise Tax Refund and Interest",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to proof gallons produced outside the U.S. and imported after December 31, 2022, provided the importer is an electing importer with assigned quantities.",
    "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": "Provides a refund (plus interest) to importers for the difference between the standard tax rate paid at the border and the reduced rates they are eligible for via assignment.",
  "irc_reference": "IRC §5001(c)(4)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}