Eligibility to take self-employment health insurance deduction in 2025 as a federal retiree who is receiving health insurance benefits

Hi,

Is there any guidance on whether a person who retired from the federal government and then starts a solo proprietorship in which significant income was earned can deduct his federal health insurance premiums as self-employment health insurance deduction on Schedule 1 of form 1040? 

The instructions to form 7206 say that premiums may not be deducted that are "amounts for any month you were eligible to participate in a health plan subsidized by your employer or your spouse's employer or the employer of either your dependent or your child . . .." 

The instructions also say not to deduct amounts of $3000 or less that have been excluded from gross income "if you are a retired public safety officer. . . if the amounts (1) were paid by your retirement plan directly to the insurer for qualified health insurance premiums or (2) were received by you from that retirement plan and used to pay those premiums."  The fact that a retired public safety officer who is receiving a subsidy for health insurance may deduct premiums subject to certain limitations makes it sounds like retirees are different from employees so that a retiree may deduct the premiums he or she has paid for retiree coverage.  But I am not sure.

Health insurance benefits for federal retirees are partially paid by the government, so, for purposes of the "eligible to participate in a health plan subsidized by your employer ..." they would appear to be subsidized.  However, once a person retires from the federal government, he or she is no longer in the status of "employee".  The question is whether federal retirees are considered "employees" for purposes of form 7206?  If there are any IRS rulings or guidance that provide a clear answer, it would be much appreciated.  the instructions to form 7206 are not clear, and prior similar questions in this forum also did not answer this precise question.

Separately, federal retirees can also enroll in Medicare; they then have both coverages.  Can both the Medicare premiums and the federal health benefits be deducted as self-employment health insurance?  Can neither be deducted because the retiree is "eligible to participate in a health plan subsidized by your employer"?  Or can the Medicare premiums alone be deducted?  

Thanks for any guidance that can be found on this.