{
  "id": "SE_HEALTH_INS",
  "name": "Self-Employed Health Insurance Deduction",
  "category": "se_tax",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Self-employed/partner/>2% S-Corp shareholder",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "annual premium amount"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Premiums paid during 2025",
    "forward_status": "available"
  },
  "description": "Deduct health, dental, and vision insurance premiums for yourself, your spouse, and dependents as an above-the-line deduction.",
  "irc_reference": "IRC §162(l)",
  "deadline": "Premiums paid during tax year"
}