IRS Announcement 2021-7 provides that PPE such as hand sanitizer, sanitizing wipes, and face masks, for the primary purpose of preventing the spread of COVID-19, are now eligible medical care items under Section 213(d) of the Internal Revenue Code. This change allows for a retroactive plan change as early as Jan. 1, 2020.

NOTE: Our latest Over the Counter (OTC) amendment included medical care as defined in code section 213(d) so no amendment is needed for PPE.

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