---
id: "epm:2.3.3.2.7.3"
source: "Minnesota Health Care Programs Eligibility Policy Manual"
source_short: "EPM"
publisher: "Minnesota Department of Human Services"
section: "2.3.3.2.7.3"
title: "Health Expense Accounts"
breadcrumb: "2 Medical Assistance > 2.3 Medical Assistance for People Who Are Age 65 or Older and People Who Are Blind or Have a Disability > 2.3.3 Financial Eligibility > 2.3.3.2 Assets > 2.3.3.2.7 Asset Evaluation > 2.3.3.2.7.3 Health Expense Accounts"
effective_date: 2016-06-01
last_modified: 2026-10-03T04:10:22.204618+00:00
version: 2
url: "https://bot-corpus.mn-dhs.online/s/epm/2.3.3.2.7.3"
official_origin: "https://hcopub.dhs.state.mn.us/epm/2_3_3_2_7_3.htm"
legal_citations:
  - "Minnesota Statutes, section 256B.056, subdivision 1a"
---
# EPM 2.3.3.2.7.3 Health Expense Accounts

Various programs give people tax advantages to offset health care costs:
- [Health Flexible Spending Arrangements](https://bot-corpus.mn-dhs.online/s/epm/2.3.3.2.7.3.1) (FSAs)
- Health Reimbursement Arrangements (HRAs)
  - These arrangements are unavailable.
- [Health Savings Accounts](https://bot-corpus.mn-dhs.online/s/epm/2.3.3.2.7.3.2) (HSAs)

See [Appendix A Types of Assets](https://bot-corpus.mn-dhs.online/s/epm/A) for definitions of these health expense accounts.

## Legal Citations

- Minnesota Statutes, section 256B.056, subdivision 1a