{
  "id": "TIME_OZ",
  "name": "Opportunity Zone Investment",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Capital gains within 180 days",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "capital gains invested in QOZ fund"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "180 days from gain event — check business_sales[].date_sold + 180 days vs current_date",
    "forward_status": "available"
  },
  "description": "Invest capital gains into a Qualified Opportunity Zone fund within 180 days to defer recognition. After 10+ years, appreciation is tax-free.",
  "irc_reference": "IRC §1400Z-2",
  "deadline": "180 days from gain event"
}