To get the full answer to this question you must consult two separate IRS publications. IRS Publication 502 states that “Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness.” (p.2)  “Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is [...]

Individuals and Health Savings Accounts
The benefits of investing in a Health Savings Account have become apparent over time. More and more people are moving towards HSA plans for the advantages they offer account holders:

Tax Deductible Contributions
May be eligible to claim contributions on Federal Tax Returns (even if you don’t itemize)
Interest and Other Earnings on Health [...]