{
  "id": "RET_HSA",
  "name": "HSA Contribution",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "HDHP enrolled, not on Medicare",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "contribution": {
      "type": "int",
      "description": "HSA contribution amount"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Contribution deadline April 15, 2026 (only if HDHP was active during 2025)",
    "forward_status": "available"
  },
  "description": "Contribute to a Health Savings Account for an above-the-line deduction. Requires enrollment in a High Deductible Health Plan.",
  "irc_reference": "IRC §223; Form 8889",
  "deadline": "April 15 following tax year"
}