{
  "id": "BIZ_HRA",
  "name": "Health Reimbursement Arrangement",
  "category": "business",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "QSEHRA or ICHRA; S-Corp >2% shareholders use SE_HEALTH_INS instead",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "medical expense reimbursement"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "s_corp",
    "schedule_c"
  ],
  "conflicts": [
    "SE_HEALTH_INS"
  ],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "If plan was in place during 2025",
    "forward_status": "available"
  },
  "description": "Business pays medical expenses via QSEHRA/ICHRA. Tax-free to employees.",
  "irc_reference": "IRC §9831(d)",
  "deadline": "Plan during tax year"
}