In this video, Luke introduces the concept of a Health Savings Account (HSA):
- HSAs are special savings accounts for healthcare expenses with tax-free contributions.
 - Money deposited into an HSA is not taxed, preserving the full value of earnings for healthcare use.
 - Utilizing an HSA can result in significant tax savings on healthcare expenses.
 - The video is part of a series that offers further tips and strategies for leveraging HSAs effectively.