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Internal Revenue Code of 1986

The main body of tax laws in the United States, which is managed by the Internal Revenue Service (IRS).

Health Savings Account (HSA)

A tax-advantaged savings account that can be used for healthcare expenses, available to people with high-deductible health insurance plans.

Flexible Spending Arrangement (FSA)

An employer-sponsored benefit that allows employees to set aside pre-tax money to pay for certain out-of-pocket healthcare or dependent care costs.

Health Reimbursement Arrangement (HRA)

An employer-funded plan that reimburses employees for out-of-pocket medical expenses and sometimes health insurance premiums.

Archer MSA

A type of tax-advantaged medical savings account, similar to an HSA but for self-employed individuals and small businesses, which is no longer widely available but still exists for some.

Medical Care (as defined in section 213(d))

A specific list of expenses that are considered deductible healthcare costs under tax law, including diagnosis, cure, mitigation, treatment, or prevention of disease, and payments for treatments affecting any structure or function of the body.