I 

117TH CONGRESS 

1ST SESSION H. R. 373 

To treat certain face coverings and disinfectants as medical expenses for 

purposes of certain Federal tax benefits. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 21, 2021 

Mr. CURTIS (for himself, Mr. BERA, and Mr. VAN DREW) 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 

10 223 of such Code), amounts paid (or expenses incurred, 


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1 as the case may be) during the specified period for quali2 fied COVID–19 prevention items shall be treated as 

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

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

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

6 19 prevention items’’ means— 

7 (1) face masks which are recommended by the 

8 Director of the Centers for Disease Control and Pre9 vention for use by the general public to reduce the 

10 spread of COVID–19, and 

11 (2) hand sanitizers which are recommended by 

12 the Commissioner of Food and Drugs for use by 

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

14 (c) SPECIFIED PERIOD.—For purposes of this sec15 tion— 

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

17 means the period beginning on the date of the enact18 ment of this Act and ending with the close of cal19 endar year which includes the date on which the 

20 Secretary, after consultation with the Secretary of 

21 Health and Human Services, determines that the 

22 COVID–19 public health emergency has terminated. 

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

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

25 means the emergency declared with respect to 


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1 COVID–19 by the Secretary of Health and Human 

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

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

4 (and any renewals or extensions thereof). 

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

6 other arrangement that otherwise satisfies all applicable 

7 requirements of sections 106 and 125 of the Internal Rev8 enue Code of 1986 (including any rules or regulations 

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

10 or health flexible spending arrangement merely because 

11 such plan or arrangement is amended pursuant to a provi12 sion under this section and such amendment is retroactive, 

13 if— 

14 (1) such amendment is adopted no later than 

15 the last day of the plan year in which the amend16 ment is effective, and 

17 (2) the plan or arrangement is operated con18 sistent with the terms of such amendment during 

19 the period beginning on the effective date of the 

20 amendment and ending on the date the amendment 

21 is adopted. 

Æ 


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