According to Announcement 2021-7 from the Internal Revenue Service (IRS), personal protective equipment (PPE), such as masks, hand sanitizer, and sanitizing wipes, are considered qualified medical expenses under Section 213(d) of the Internal Revenue Code. The primary purpose of the PPE must be to prevent the spread of COVID-19.
These expenses are eligible for reimbursement from flexible spending arrangements (FSA), health reimbursement accounts (HRA), and health savings accounts (HSA).
Navia/Flexbank has provided a convenient list of all eligible and ineligible qualified medical expenses for account-based plans. Click here to review.
Contact your Cornerstone representative for more information.