Health Savings Account Deduction: Tax Deduction for Health Savings ...
Contributions to a health savings account (HSA) are tax deductible. Tax deductions are limited to $2650 for individual insurance coverage and $5250 for ...
taxes.about.com/od/deductionscredits/p/HSA.htm

Health savings account deduction: A health savings account (HSA) is a medical coverage plan that works much like an IRA. Eligible participants put money into an HSA where it grows tax free and withdrawals can be made to pay medical, dental and vision care costs not covered under a corresponding high-deductible health care policy. These accounts became available to eligible taxpayers for the first time last year, and HSA holders can deduct (within IRS limits) their annual contributions; for 2004 tax purposes, that includes money contributed last year, as well as deposits to the account as late as this April 15. The maximum possible above-the-line HSA deduction on 2004 returns is $2,600 ($5,150 if the account is for family coverage). Fill out Form 8889 to determine the exact amount you can claim here.
http://www.health--savings--accounts.com/article-12.htm

Η διαφορά αυτού του λογαριασμού από το MSA που ρώτησες νωρίτερα είναι ότι ο HSA είναι για γενικά έξοδα περίθαλψης (φάρμακα, επισκέψεις σε γιατρούς κτλ) ενώ το προηγούμενο ήταν ειδικά και μόνο για ιατρικά έξοδα (νοσηλείες, εγχειρήσεις κτλ).