{
  "id": "RENT_PAL",
  "name": "Passive Activity Loss Allowance",
  "category": "rental",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Rental owner; $25K allowance phases out $100K-$150K AGI",
    "requires_entity_type": "rental",
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Based on 2025 activity",
    "forward_status": "available"
  },
  "description": "Claim up to $25K of rental losses if actively participating. Phases out $100K-$150K AGI.",
  "irc_reference": "IRC §469(i)",
  "deadline": "Tax year activity"
}