An HSA unlike an FSA - I regulate what gets reimbursed and if I get audited by the IRS and they find out I’m expensing items not health related they would come after me. I put my walking pad, recumbent bike, kettle bells, exercise bands and my last 3 Apple Watches on the account.
Now - I can’t use the VISA card to buy any of it but manually submit the receipt for immediate reimbursement.
I also invest in the stock market through the program with the funds siting there.
And yes, before tax funds.