Deductions & credits

Yes there are no taxes.  See, IRS Publication 69.  Strongly advise trustee to trustee handoff if you wish to take advantage of once in a lifetime allowance for funding HSA via IRA.  If IRA less than yearly allowable amount of HSA contributions ($3,500) , plus catch-up amounts, suggest you keep powder dry, until you can take the full nut.  Hope this helps.