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counts (HSAs), health reimbursement arrangements (HRAs), or Archer medical savings accounts (Archer MSAs). That is because the cost to diagnose and prevent COVID-19 is an eligible medical expense for tax purpo-ses. See IR- 2021-181, available at IRS.gov/newsroom/ irs-cost-of-home-testing-for-covid-19-is-eligible-medical-
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