The IRS recently announced that personal protective equipment (PPE), i.e., masks, hand sanitizer, and sanitizing wipes, are treated as medical care under Code §213(d); as such, individuals may seek reimbursement under FSA and HSA plans for PPE expenses for periods beginning on or after January 1, 2020.
The run-out period for 2020 calendar year FSA plans has likely expired and the deadline for submitting reimbursements for PPE has passed; however, there are exceptions to this general rule under the new guidance. Going forward under the 2021 FSA plan year, there should be no complications processing claims for reimbursements of PPE expenses. You should check your FSA plan to ensure the definition of qualifying medical expenses is broad enough to include PPE. Also, you should notify your employees that PPE products are now eligible for reimbursement under the FSA plan.
If you have any questions about your FSA or HSA plan or the timing and implementation of the new changes involving PPE, please contact Mark Pieper at 402-492-9200 or firstname.lastname@example.org.