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Regarding egg donors and sperm donors there was an IRS PLR, private letter ruling, saying it's normally deductible for folks as a medical charge. Since infertility is a medical condition, helping along being pregnant could be construed as medical cure.

In 2003 the JGTRRA, or Jobs and Growth Tax Relief Reconciliation Act, was passed, expanding the 10% income tax bracket and accelerating some in the changes passed in the 2001 EGTRRA.