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Internal Revenue Code of 1986

The body of tax law for the United States, which covers how taxes are collected and what is considered taxable income or deductible expenses.

Health Savings Account (HSA)

A special savings account that allows people with high-deductible health plans to save money tax-free for medical expenses, including deductibles, co-payments, and other qualified costs.

Fertility treatment

Medical procedures or services designed to help individuals or couples conceive children, including assisted reproductive technologies and medications.

In vitro fertilization (IVF)

A common type of assisted reproductive technology where an egg is fertilized by sperm outside the body in a laboratory dish, and the resulting embryo is then transferred to the uterus.

Gamete donation

The process where an individual provides their reproductive cells (eggs or sperm) to another person or couple for use in fertility treatments, often involving medical procedures and sometimes financial reimbursement.