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No, they are not.
This, from https://www.selectaccount.com/wp-content/uploads/VEBA-Eligible-Expense-List.pdf:
In general,
deductions
allowed for
medical
expenses on your federal income
tax
according to Internal Revenue Code Section 213(d) may be reimbursed through your
VEBA
. You cannot
deduct
your
medical
expenses on federal income
tax
that have been reimbursed through your
VEBA
.
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