{
  "id": "TIME_TLH",
  "name": "Tax Loss Harvesting",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Unrealized losses; no wash sales",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "loss_amount": {
      "type": "int",
      "description": "losses to realize"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Losses had to be realized by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Realize investment losses to offset capital gains. Net losses can offset up to $3,000 of ordinary income per year.",
  "irc_reference": "IRC §1091 (wash sale rule)",
  "deadline": "Losses realized by Dec 31"
}