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Internal Revenue Code of 1986

The main body of federal tax law in the United States, which outlines rules for income, deductions, credits, and other tax-related matters.

Health Savings Account (HSA)

A special tax-advantaged savings account that allows individuals to save money for qualified medical expenses. To qualify, individuals must generally be enrolled in a high-deductible health plan and have no other health coverage (with some exceptions).

Indian Health Service (IHS)

A federal agency within the U.S. Department of Health and Human Services that provides comprehensive health services to American Indians and Alaska Natives.

Tribal organization

A Native American tribal government or entity that often provides health programs and services to its members, sometimes through agreements with the Indian Health Service.

Taxable year

The 12-month period for which an individual or organization calculates and reports their taxes. For most individuals, this is the calendar year (January 1 to December 31).

High-deductible health plan

A health insurance plan with a higher minimum deductible that must be paid by the policyholder before the insurance company starts to pay for covered services. These plans are often a requirement for eligibility for a Health Savings Account (HSA).