Yes, you can use your HSA to pay for COVID testing and treatment costs that you pay out-of-pocket. For the most part, your health insurance (including high-deductible health plans) should cover the cost of COVID-19 vaccinations, which means you won’t have out-of-pocket costs for that. But if you need treatment for COVID, you’ll likely need to pay your plan’s normal cost-sharing. And health plans no longer have to pay for COVID testing now that the public health emergency has ended, which means you will likely have out-of-pocket costs for PCR and at-home COVID tests. You can use your HSA funds to cover those out-of-pocket costs if you choose to do so.