This bill allows a medical expense tax deduction for face masks and hand sanitizers during the period of the COVID-19 (i.e., coronavirus disease 2019) public health emergency beginning on the enactment of this bill and ending when the COVID-19 emergency period has terminated.
To treat certain face coverings and disinfectants as medical expenses 
             for purposes of certain Federal tax benefits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCLUSION OF CERTAIN FACE COVERINGS AND DISINFECTANTS AS 
              MEDICAL EXPENSES FOR CERTAIN FEDERAL TAX BENEFITS.

    (a) In General.--For purposes of section 213 of the Internal 
Revenue Code of 1986 (and any provision of such Code which relies on 
such section for the definition of medical care, including sections 
105, 106, 213, 220, and 223 of such Code), amounts paid (or expenses 
incurred, as the case may be) during the specified period for qualified 
COVID-19 prevention items shall be treated as amounts paid (or expenses 
incurred) for medical care.
    (b) Qualified COVID-19 Prevention Items.--For purposes of this 
section, the term ``qualified COVID-19 prevention items'' means--
            (1) face masks which are recommended by the Director of the 
        Centers for Disease Control and Prevention for use by the 
        general public to reduce the spread of COVID-19, and
            (2) hand sanitizers which are recommended by the 
        Commissioner of Food and Drugs for use by general public to 
        reduce the spread of COVID-19.
    (c) Specified Period.--For purposes of this section--
            (1) In general.--The term ``specified period'' means the 
        period beginning on the date of the enactment of this Act and 
        ending with the close of calendar year which includes the date 
        on which the Secretary, after consultation with the Secretary 
        of Health and Human Services, determines that the COVID-19 
        public health emergency has terminated.
            (2) COVID-19 public health emergency.--The term ``COVID-19 
        public health emergency'' means the emergency declared with 
        respect to COVID-19 by the Secretary of Health and Human 
        Services on January 31, 2020, under section 319 of the Public 
        Health Service Act (42 U.S.C. 247d) (and any renewals or 
        extensions thereof).
    (d) Treatment of Plan Amendments.--A plan or other arrangement that 
otherwise satisfies all applicable requirements of sections 106 and 125 
of the Internal Revenue Code of 1986 (including any rules or 
regulations thereunder) shall not fail to be treated as a cafeteria 
plan or health flexible spending arrangement merely because such plan 
or arrangement is amended pursuant to a provision under this section 
and such amendment is retroactive, if--
            (1) such amendment is adopted no later than the last day of 
        the plan year in which the amendment is effective, and
            (2) the plan or arrangement is operated consistent with the 
        terms of such amendment during the period beginning on the 
        effective date of the amendment and ending on the date the 
        amendment is adopted.
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To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.
To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.
Official Titles - House of Representatives
Official Title as Introduced
To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.
Rep. Curtis, John R.