{
  "id": "TAX_FREE_WITHDRAWAL_FOREIGN_GOV",
  "name": "Tax-Free Distilled Spirits for Foreign Embassies",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to foreign embassies, legations, and authorized international organizations entitled to tax-free import privileges.",
    "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  "description": "Allows distilled spirits to be withdrawn from bonded premises or customs warehouses free of tax for the official or family use of foreign governments and eligible international organizations.",
  "irc_reference": "IRC §5066",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}