Here is a reference to the article you mentioned
Does this mean that the HSA deduction is "above the Line"
To be an eligible individual
and qualify for an HSA, you must meet the following requirements. •You must be covered under a high deductible health plan (HDHP).
•You have no other health coverage (except what is permitted).
•You are not enrolled in Medicare.
•You cannot be claimed as a dependent on someone else's 2012 tax return
For self-only coverage HDHPs for 2013 - the minimum annual deductible is $1,250 and maximum annual deductible and other out-of-pocket expenses is $6,250.
According to the article you referenced - Bronze and Silver plans will satisfy the definition of high deductible health plan (HDHP) and satisfy HSA requirements.
These plans should be available via state
exchanges starting October this year.
If you meet these requirements, you are an eligible individual. Any eligible individual can contribute to an HSA. For 2013, if you have self-only HDHP coverage, you can contribute up to $3,250.
Report all contributions to your HSA on Form
8889 and file it with your Form 1040 .
Follow the instructions for Form 8889. Report your HSA deduction on Form 1040
line 25. Does a TP have to have earned income to qualify for the "above the line" deduction
As you see requirements above - having earned income
is not required.