A medical savings account is used to pay eligible medical expenses of the account holder, a spouse, and dependents. A medical savings account can be opened by or on behalf of a person that participates in a sickness and accident plan, a plan offered by a health maintenance organization or a self-funded, employer sponsored health benefit plan pursuant to the federal Employee Retirement Income Security Act. You must designate an administrator for the medical savings account at the time you open the account. Account holders are generally permitted to withdraw the funds at any time for any reason. However, account administrators may not return any funds deposited during the year of deposit except for reimbursement of eligible medical expenses. Any withdrawals for a nonqualifying medical purpose may result in increased Ohio taxes. An "eligible medical expense" includes any expense for a service rendered by or for an article, device, or drug prescribed by a licensed healthcare provider or provided by a Christian Science practitioner.