IRS Announces PPE is Medical Expense

On March 26, the IRS announced that personal protective equipment (PPE) — such as masks, hand sanitizer, and sanitizing wipes for the primary purpose of preventing the spread of COVID-19 — are treated as medical care under Section 213(d) of the Internal Revenue Code (IRC). While deemed worthy of the weekend news, the announcement comes with wrinkles that make the relief seem better on paper than it is in reality. For employers, the announcement means that individuals can seek reimbursement from...
By: Troutman Pepper

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