{
  "id": "TIME_HARVEST_GAINS",
  "name": "Capital Gain Harvesting",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Low-income year to fill 0% LTCG bracket ($96,700 MFJ)",
    "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": "Gains realized by Dec 31",
    "forward_status": "available"
  },
  "description": "Realize gains in low-income years to fill 0% LTCG bracket.",
  "irc_reference": "IRC §1(h)",
  "deadline": "Dec 31 of tax year"
}