{
  "id": "RENT_REPS",
  "name": "Real Estate Professional Status",
  "category": "rental",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": ">750 hrs, >50% services, material participation; no full-time W-2",
    "requires_entity_type": "rental",
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Classification determined by 2025 activity",
    "forward_status": "available"
  },
  "description": "750+ hours in RE makes rental losses non-passive, fully deductible.",
  "irc_reference": "IRC §469(c)(7)",
  "deadline": "Tax year activity"
}