Short Answer Yes, generally, but check with your healthcare plan administrator on individual situations. IRS Publication 969, which explains FSAs, HSAs, HRAs and other tax-favored health plans, states that medical procedures are eligible if they are considered medical expenses. This includes Radial Keratotomy (RK), as well as other types of corrective eye surgery like Lasik. […]

Short Answer
Yes, generally, but check with your healthcare plan administrator on individual situations.
IRS Publication 969, which explains FSAs, HSAs, HRAs and other tax-favored health plans, states that medical procedures are eligible if they are considered medical expenses.
This includes Radial Keratotomy (RK), as well as other types of corrective eye surgery like Lasik.
One Thing to Remember
It’s very important to establish with the employee when the expenses were incurred.
Any medical expenses will not qualify if they were incurred prior to the date that the employee established the HSA or similar account.
Helpful Link:
National Conference of State Legislators – Health Savings Accounts This site covers changes to HSA laws at the state level.