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.
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
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
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
2
Cosponsors
3
Cite this page
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/
"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/.
H.R. 373, 117th Cong. (2026), https://openamerica.io/bill/117-HR-373/.
[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/)