If you pay income tax, have a high deductible health insurance plan, and expect to have medical expenses, then yes, a health saving account provides tax advantages worth having. Consider the following scenario:

You’re in a 30% tax bracket, and you pay $2,100 for doctor visits, lab tests, and prescriptions. You need to earn $3,000 gross salary to pay that $2,100 cost, because $900 goes to income tax. But if you put that same $3,000 in an HSA, nothing goes to income tax. You’d have $900 left in your account which you could use as tax-free distributions to pay for other “qualified medical expenses” - everything from a new pair of prescription glasses to vitamin supplements and over-the-counter pain and cold medicine.