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One of the most valuable elements of today's tax laws is the Health Savings Account, or HSA. HSA's enable their holders to set money aside, tax free, to be used to pay medical bills. They are designed to be used with high-deductible plans, so you buy a plan with several thousand dollars worth of deductible (covering catastrophic health situations) then save the money in your Health Savings Account to pay for your non-catastrophic health needs.