# Health Savings Account | | A **Health Savings Account** (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). The funds contributed to an account are not subject to federal income tax at the time of deposit. Unlike a flexible spending account (FSA), HSA funds roll over and accumulate year to year if they are not spent. HSAs are owned by the individual, which differentiates them from company-owned Health Reimbursement Arrangements (HRA) that are an alternate tax-deductible source of funds paired with either high-deductible health plans or standard health plans. | | ---- | ---- | | | wikipedia:: [Health savings account](https://en.wikipedia.org/wiki/Health_savings_account) | > you may contribute to an HSA only if you have a High Deductible Health Plan (HDHP) [[Emergency Fund]]