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HR 373 117th Congress House Taxation Cardiovascular and respiratory health Emergency medical services and trauma care Employee benefits and pensions Health care costs and insurance Health care coverage and access Health promotion and preventive care Health technology, devices, supplies Income tax deductions Infectious and parasitic diseases

To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.

Introduced: January 21, 2021 Introduced by: Curtis, John R. Republican · Utah See on congress.gov
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 21, 2021
Referred to the House Committee on Ways and Means.
Jan 21, 2021
Referred to the Subcommittee on Health.
Jan 21, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

This bill allows a medical expense tax deduction for face masks and hand sanitizers during the period of the COVID-19 (i.e., coronavirus disease 2019) public health emergency beginning on the enactment of this bill and ending when the COVID-19 emergency period has terminated.

What's happening now January 21, 2021

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 373: To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.. 117th Congress. Open America. https://openamerica.io/bill/117-HR-373/
MLA
"H.R. 373: To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-373/.
Bluebook (legal)
H.R. 373, 117th Cong. (2026), https://openamerica.io/bill/117-HR-373/.
Markdown link
[H.R. 373: To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.](https://openamerica.io/bill/117-HR-373/)
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