Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs), and Health Reimbursement Arrangements (HRAs) are all tax-advantaged accounts designed to help individuals save for healthcare expenses. HSAs are available to individuals with high-deductible health plans (HDHPs) and offer triple tax benefits: contributions are tax-deductible, earnings grow tax-free, and withdrawals for qualified medical expenses are also tax-free. FSAs are employer-sponsored accounts that allow employees to set aside pre-tax dollars for healthcare expenses, reducing taxable income. However, they typically have a "use-it-or-lose-it" rule, meaning funds must be used within the plan year. HRAs are employer-funded accounts that reimburse employees for medical expenses, and the contributions are tax-free. Unlike FSAs and HSAs, HRAs are not owned by the employee, and the employer has control over the funds. All three accounts help reduce taxable income and lower the overall cost of healthcare, making them valuable tools for managing medical expenses. 

The IRS defines the types of expenses that you can pay for with these accounts.