Which of the following is considered an ineligible medical expense for Health Savings Accounts (HSA)?

Breast enhancement is considered an ineligible medical expense for Health Savings Accounts (HSA) because HSAs are designed to help cover qualified medical expenses that are primarily aimed at preserving or improving health, rather than cosmetic enhancements. Medical expenses must generally be essential, medically necessary, and primarily for the care and treatment of a physical or mental illness.

In contrast, procedures like eye exams and chiropractic treatments are typically considered eligible expenses because they contribute to overall health maintenance and can address specific medical conditions. Teeth whitening, while also cosmetic, does not qualify as a medical expense that HSAs would cover, as it is not typically linked to medical necessity in the same way that some dental procedures might be. Thus, breast enhancement is the correct answer as it falls outside the parameters of what HSAs allow.