On March 26, 2021, in Announcement 2021-7, the IRS notified taxpayers that amounts paid for personal protective equipment, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of COVID-19 [COVID-19 PPE] are treated as amounts paid for medical care under § 213[d] of the Internal Revenue Code [Code]. 

source: natlawreview.com