Purchases of personal protective equipment, such as masks, hand sanitizer and sanitizing wipes to prevent the spread of coronavirus are deductible medical expenses , according to the IRS (3/26/21).
The amounts paid for personal protective equipment are also eligible to be paid or reimbursed under health flexible spending arrangements (health FSAs), Archer medical savings accounts (Archer MSAs), health reimbursement arrangements (HRAs), or health savings accounts (HSAs).
A few weeks ago the IRS declared these items could be qualifying classroom supplies for purposes of the educators' deduction.