The Internal Revenue Service (IRS) has announced (2021-7) that amounts paid by individuals for certain personal protective equipment (PPE), including masks, hand sanitizer, and sanitizing wipes, for the primary purpose of preventing the spread of COVID-19, are treated as expenses incurred for medical care under IRS Code 213(d). These amounts may be deductible under the Code or reimbursed under an HSA, HRA, or FSA if the expenses were not compensated by insurance or otherwise. Please visit the link below for additional information. https://www.irs.gov/pub/irs-drop/a-21-07.pdf |