COVID-19 Personal Protective Equipment is Tax Deductible

Announcement 2021-7 clarifies that the purchase of personal protective equipment, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of coronavirus is a deductible medical expense.
The amounts paid for personal protective equipment are also eligible to be paid or reimbursed under health flexible spending arrangements, Archer medical savings accounts, health reimbursement arrangements, or health savings accounts. Read more here.