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. 
Be it enacted by the Senate and House of Representa-
tives 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 
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223 of such Code), amounts paid (or expenses incurred, 
as the case may be) during the specified period for quali-
fied 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 Pre-
vention for use by the general public to reduce the 
spread of COVID–19, 
(2) surface disinfectants that the Environ-
mental Protection Agency has determined meet the 
criteria for use against SARS–CoV–2, the virus that 
causes COVID–19, and 
(3) 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 sec-
tion— 
(1) IN GENERAL.—The term ‘‘specified period’’ 
means the period beginning on the date of the enact-
ment of this Act and ending with the close of cal-
endar year which includes the date on which the 
Secretary, after consultation with the Secretary of 
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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 Rev-
enue 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 provi-
sion 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 amend-
ment is effective, and 
(2) the plan or arrangement is operated con-
sistent with the terms of such amendment during 
the period beginning on the effective date of the 
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amendment and ending on the date the amendment 
is adopted. 
Æ 
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