{
  "id": "STP_LONG_TERM_RESIDENT_BASIS",
  "name": "Long-Term Resident Step-Up in Basis",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to long-term residents (non-citizens) who cease residency, effectively eliminating U.S. tax on appreciation that occurred before they moved to the U.S.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Treats property held by a long-term resident on the date they first became a U.S. resident as having a basis not less than the fair market value on that date for expatriation tax purposes.",
  "irc_reference": "IRC §877(e)(3)(B)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}