{
  "id": "TAX_EXEMPT_EZ_FACILITY_BONDS",
  "name": "Enterprise Zone Facility Bonds",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Businesses must operate within a designated Empowerment Zone (extended through 2025) and meet specific employee residency and asset tests.",
    "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": "Allows for the issuance of tax-exempt bonds to finance 'enterprise zone facilities' for 'enterprise zone businesses' in designated empowerment zones or enterprise communities.",
  "irc_reference": "IRC §1394",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}