I 

116TH CONGRESS 

2D SESSION H. R. 8450 

To treat certain face coverings and disinfectants as medical expenses for 

purposes of certain Federal tax benefits. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 30, 2020 

Mr. CURTIS (for himself, Ms. KENDRA S. HORN of Oklahoma, Mr. KELLY of 

Pennsylvania, Mr. BERA, Mr. VAN DREW, and Mr. HARRIS) introduced 

the following bill; which was referred to the Committee on Ways and 

Means 

A BILL 

To treat certain face coverings and disinfectants as medical 

expenses for purposes of certain Federal tax benefits. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. INCLUSION OF CERTAIN FACE COVERINGS AND 

4 DISINFECTANTS AS MEDICAL EXPENSES FOR 

5 CERTAIN FEDERAL TAX BENEFITS. 

6 (a) IN GENERAL.—For purposes of section 213 of the 

7 Internal Revenue Code of 1986 (and any provision of such 

8 Code which relies on such section for the definition of 

9 medical care, including sections 105, 106, 213, 220, and 


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1 223 of such Code), amounts paid (or expenses incurred, 

2 as the case may be) during the specified period for quali3 fied COVID–19 prevention items shall be treated as 

4 amounts paid (or expenses incurred) for medical care. 

5 (b) QUALIFIED COVID–19 PREVENTION ITEMS.— 

6 For purposes of this section, the term ‘‘qualified COVID– 

7 19 prevention items’’ means— 

8 (1) face masks which are recommended by the 

9 Director of the Centers for Disease Control and Pre10 vention for use by the general public to reduce the 

11 spread of COVID–19, 

12 (2) surface disinfectants that the Environ13 mental Protection Agency has determined meet the 

14 criteria for use against SARS–CoV–2, the virus that 

15 causes COVID–19, and 

16 (3) hand sanitizers which are recommended by 

17 the Commissioner of Food and Drugs for use by 

18 general public to reduce the spread of COVID–19. 

19 (c) SPECIFIED PERIOD.—For purposes of this sec20 tion— 

21 (1) IN GENERAL.—The term ‘‘specified period’’ 

22 means the period beginning on the date of the enact23 ment of this Act and ending with the close of cal24 endar year which includes the date on which the 

25 Secretary, after consultation with the Secretary of 


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1 Health and Human Services, determines that the 

2 COVID–19 public health emergency has terminated. 

3 (2) COVID–19 PUBLIC HEALTH EMERGENCY.— 

4 The term ‘‘COVID–19 public health emergency’’ 

5 means the emergency declared with respect to 

6 COVID–19 by the Secretary of Health and Human 

7 Services on January 31, 2020, under section 319 of 

8 the Public Health Service Act (42 U.S.C. 247d) 

9 (and any renewals or extensions thereof). 

10 (d) TREATMENT OF PLAN AMENDMENTS.—A plan or 

11 other arrangement that otherwise satisfies all applicable 

12 requirements of sections 106 and 125 of the Internal Rev13 enue Code of 1986 (including any rules or regulations 

14 thereunder) shall not fail to be treated as a cafeteria plan 

15 or health flexible spending arrangement merely because 

16 such plan or arrangement is amended pursuant to a provi17 sion under this section and such amendment is retroactive, 

18 if— 

19 (1) such amendment is adopted no later than 

20 the last day of the plan year in which the amend21 ment is effective, and 

22 (2) the plan or arrangement is operated con23 sistent with the terms of such amendment during 

24 the period beginning on the effective date of the 


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1 amendment and ending on the date the amendment 

2 is adopted. 

Æ 


pbinns on DSKJLVW7X2PROD with BILLS