,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hdej  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #cj1 #bjbj  
,mr4 ,curtis 7= himself1 ,ms4 ,k5dra ,s4
 ,horn ( ,oklahoma1 ,mr4 ,kelly (       
,p5nsylvania1 ,mr4 ,b]a1 ,mr4 ,van      
,drew1 & ,mr4 ,h>ris7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to treat    
c]ta9 face cov]+s & dis9fectants z      
m$ical exp5ses = purposes ( c]ta9 ,f$]al
 tax b5efits4  #a4 ,inclusion ( c]ta9   
face cov]+s & dis9fectants z m$ical     
exp5ses = c]ta9 ,f$]al tax b5efits  7a7 
,9 g5]al ,= purposes ( section #bac ( ! 
,int]nal ,rev5ue ,code ( #aihf 7& any   
provision ( su* ,code :i* relies on su* 
section = ! def9ition ( m$ical c>e1     
includ+ sections #aje1 #ajf1 #bac1 #bbj1
 & #bbc ( su* ,code71 am\nts paid 7or   
exp5ses incurr$1 z ! case may be7 dur+ !
 specifi$ p]iod = qualifi$ ,,covid-#ai  
prev5tion items %all be treat$ z am\nts 
paid 7or exp5ses incurr$7 = m$ical c>e4 
7b7 ,qualifi$ ,,covid-#ai prev5tion     

items ,= purposes ( ?is section1 ! t]m  
qualifi$ ,,covid-#ai prev5tion items    
means--  7#a7 face masks :i* are        
recomm5d$ by ! ,director ( ! ,c5t]s =   
,disease ,control & ,prev5tion = use by 
! g5]al public to r$uce ! spread (      
,,covid-#ai1  7#b7 surface dis9fectants 
t ! ,environm5tal ,protection ,ag5cy has
 det]m9$ meet ! crit]ia = use aga9/     
,,s>s-,co,v-#b1 ! virus t causes        
,,covid-#ai1 &  7#c7 h& sanitiz]s :i*   
are recomm5d$ by ! ,commission] ( ,food 
& ,drugs = use by g5]al public to r$uce 
! spread ( ,,covid-#ai4  7c7 ,specifi$  
p]iod ,= purposes ( ?is section--  7#a7 
,9 g5]al ,! t]m specifi$ p]iod means !  
p]iod beg9n+ on ! date ( ! enactm5t (   
?is ,act & end+ ) ! close ( cal5d> ye>  
:i* includes ! date on :i* ! ,secret>y1 
aft] consultation ) ! ,secret>y ( ,heal?
 & ,human ,s]vices1 det]m9es t !        
,,covid-#ai public heal? em]g5cy has    
t]m9at$4  7#b7 ,,covid-#ai public heal? 
em]g5cy ,! t]m ,,covid-#ai public heal? 
em]g5cy means ! em]g5cy decl>$ ) respect

 to ,,covid-#ai by ! ,secret>y ( ,heal? 
& ,human ,s]vices on ,janu>y #ca1 #bjbj1
 "u section #cai ( ! ,public ,heal?     
,s]vice ,act 7#db ,u4,s4,c4 #bdg;d7 7&  
any r5ewals or ext5sions !re(74  7d7    
,treatm5t ( plan am5dm5ts ,a plan or o!r
 arrangem5t t o!rwise satisfies all     
applicable requirem5ts ( sections #ajf &
 #abe ( ! ,int]nal ,rev5ue ,code ( #aihf
 7includ+ any rules or regulations      
!reund]7 %all n fail to be treat$ z a   
cafet]ia plan or heal? flexible sp5d+   
arrangem5t m]ely because su* plan or    
arrangem5t is am5d$ pursuant to a       
provision "u ?is section & su* am5dm5t  
is retroactive1 if-- 7#a7 su* am5dm5t is
 adopt$ no lat] ?an ! la/ day ( ! plan  
ye> 9 :i* ! am5dm5t is effective1 &     
7#b7 ! plan or arrangem5t is op]at$     
consi/5t ) ! t]ms ( su* am5dm5t dur+ !  
p]iod beg9n+ on ! effective date ( !    
am5dm5t & end+ on ! date ! am5dm5t is   
adopt$4