Deductions & credits

Thank you...  I understand that's the way it is, but I must be missing something.

I don't understand HRAs.... 

With an HSA, I contribute X $ and then deduct medical expenses paid from from that account.  So the money going in and the money going out is deductible.  With an HRA, I understand, the employer made the contribution so I shouldn't be able to deduct that money, but when I pay claims, just like an HSA, why aren't those expenditures deductible?

 

Thank you