{
  "id": "ENT_HEALTH_INS",
  "name": "S-Corp Health Insurance",
  "category": "entity",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": ">2% S-Corp shareholders",
    "requires_entity_type": "s_corp",
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Premiums during 2025",
    "forward_status": "available"
  },
  "description": "S-Corp pays premiums for >2% shareholders. Deductible above the line.",
  "irc_reference": "IRC §162(l); Notice 2008-1",
  "deadline": "Premiums during tax year"
}