{
  "id": "VAL_SPECIAL_USE_FARM",
  "name": "Special Use Valuation for Farms and Business Real Estate",
  "category": "rental",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The decedent must be a US citizen/resident; the property must be used for farming or business; and at least 50% of the adjusted gross estate must consist of the business/farm assets.",
    "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": "Values real property based on its actual use (e.g., farming) rather than its highest and best use (e.g., development), reducing the value by up to $750,000 (adjusted for inflation; $1,390,000 in 2025).",
  "irc_reference": "IRC §2032A",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}