The Health savings account (HSA) is the new name for the Medical savings account (MSA) plans in the United States. The provisions of the MSA were made more advantageous and available to more people in the new HSA. The legislative changes were signed by George W. Bush on December 8, 2003.

The Health savings account is a tax advantaged savings plan to cover current and future medical expenses. It allows money to be put into a tax deferred plan before tax is paid on it and be withdrawn tax free for qualified medical expenses. (From Wikipedia)

Here are some sites to go to for more information:

• Definitions and background on HSA's:
  • US Treasury
  • US Office of Personnel Management
• John Kerry's plan on health care
• George W. Bush's plan on health care
• For more context -- and even though he's dropped out of the presidential race and thrown his support for Kerry -- see Dennis Kucinich's plan on health care