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The HVUT, or Heavy Vehicle Use Tax, is a yearly tax paid by truck drivers or owners of trucking companies. It is applicable to drivers operating cars on our nation's highway, and anyone money goes towards maintaining roads, alleviating congestion, keeping the roads safe, and funding new creations.

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Regarding egg donors and sperm donors there was an IRS PLR, private letter ruling, saying no matter how deductible for mothers and fathers as a medical charge. Since infertility is a medical condition, helping along getting pregnant could be construed as medical cure.

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