,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hdej  ,,in ,,the ,,house ,,of  
,,representatives  ,september #cj1 #bjbj
 ,mr4 ,curtis 7for himself1 ,ms4 ,kendra
 ,s4 ,horn of ,oklahoma1 ,mr4 ,kelly of 
,pennsylvania1 ,mr4 ,bera1 ,mr4 ,van    
,drew1 and ,mr4 ,harris7 introduced the 
following bill2 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    
benefits4  #a4 ,inclusion of certain    
face coverings and disinfectants as     
medical expenses for certain ,federal   
tax benefits  7a7 ,in general ,for      
purposes of section #bac of the         
,internal ,revenue ,code of #aihf 7and  
any provision of such ,code which relies
 on such section for the definition of  
medical care1 including sections #aje1  
#ajf1 #bac1 #bbj1 and #bbc of such      
,code71 amounts paid 7or expenses       
incurred1 as the case may be7 during the
 specified period for qualified         

,,covid-#ai prevention items shall be   
treated as amounts paid 7or expenses    
incurred7 for medical care4  7b7        
,qualified ,,covid-#ai prevention items 
,for purposes of this section1 the term 
qualified ,,covid-#ai prevention items  
means--  7#a7 face masks which are      
recommended by the ,director of the     
,centers for ,disease ,control and      
,prevention for use by the general      
public to reduce the spread of          
,,covid-#ai1  7#b7 surface disinfectants
 that the ,environmental ,protection    
,agency has determined meet the criteria
 for use against ,,sars-,co,v-#b1 the   
virus that causes ,,covid-#ai1 and  7#c7
 hand sanitizers which are recommended  
by the ,commissioner of ,food and ,drugs
 for use by general public to reduce the
 spread of ,,covid-#ai4  7c7 ,specified 
period ,for purposes of this section--  
7#a7 ,in general ,the term specified    
period means the period beginning on the
 date of the enactment of this ,act and 
ending with the close of calendar year  

which includes the date on which the    
,secretary1 after consultation with the 
,secretary of ,health and ,human        
,services1 determines that the          
,,covid-#ai public health emergency has 
terminated4  7#b7 ,,covid-#ai public    
health emergency ,the term ,,covid-#ai  
public health emergency means the       
emergency declared with respect to      
,,covid-#ai by the ,secretary of ,health
 and ,human ,services on ,january #ca1  
#bjbj1 under section #cai of the ,public
 ,health ,service ,act 7#db ,u4,s4,c4   
#bdg;d7 7and any renewals or extensions 
thereof74  7d7 ,treatment of plan       
amendments ,a plan or other arrangement 
that otherwise satisfies all applicable 
requirements of sections #ajf and #abe  
of the ,internal ,revenue ,code of #aihf
 7including any rules or regulations    
thereunder7 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 provision under this section and  

such amendment is retroactive1 if-- 7#a7
 such amendment is adopted no later than
 the last day of the plan year in which 
the amendment is effective1 and  7#b7   
the plan or arrangement is operated     
consistent with the terms of such       
amendment during the period beginning on
 the effective date of the amendment and
 ending on the date the amendment is    
adopted4