Healthy Savings Act of 2009

Healthy Savings Act of 2009 - Amends Internal Revenue Code provisions relating to health savings accounts (HSAs) to allow: (1) spouses to make increased catch-up contributions to a single HSA; (2) Medicare Part A beneficiaries to establish and contribute to an HSA; (3) veterans eligible for service-connected disability benefits and individuals eligible for Indian health service assistance to establish an HSA; (4) HSAs to incorporate flexible spending and health reimbursement arrangements; (5) the use of HSAs to purchase health insurance; (6) payment of certain medical expenses incurred before the establishment of an HSA; and (7) payments from an HSA for prescription and over-the-counter drugs that aid in the prevention and management of chronic diseases.

Allows Medicare beneficiaries participating in a Medicare Advantage medical savings account (MSA) to exclude from gross income payments made to their MSAs.

Treats as medical care for purposes of the tax deduction for medical expenses certain exercise equipment and physical fitness programs and certain nutritional and dietary supplements.