A 健康储蓄帐户(HSA) is a tax-advantaged medical savings account available to taxpayers in the United States who are enrolled in a high-deductible health plan (HDHP). An HSA allows you to pay for current health expenses and 保存 for future medical and retiree healthcare expenses on a tax-free basis. 贡献, 收益, and distributions are all exempt from federal income 税 when funds are used for qualified medical expenses.
You can use the HSA to cover expenses related to your High Deductible Health Plan until you meet your deductible. 在你的免赔额达到之后, your health plan coverage will then pay all or a portion of your medical costs, 这取决于健康计划的效益设计. Any excess funds available in the HSA may be used for other qualified expenses, 包括牙科和视力费用. 基金也可能留在HSA中，以增加未来几年的使用.