I plan to itemize my Medical Expenses this year (they exceed the 7.5% AGI floor). Can I be reimbursed from my HSA for the Medical Expenses that are below the 7.5% AGI floor since they are not technically being “deducted” (i.e. I am receiving no tax benefit for the Medical Expenses that are below the 7.5% AGI floor -effectively, they are being “disallowed”).

For example, if your total Medical Expenses are $12,000 but you can only deduct $2,000 (amount in excess of 7.5% of AGI), can you reimburse yourself from your HSA for the $10,000 difference that is below the 7.5% of AGI?