Personal Protective Equipment (PPE) can be Purchased with Pre-tax Dollars

The IRS identifies PPE as a qualified medical expense under Section 213(d) of the Internal Revenue Code.

Here is the announcement 2021-7 from the IRS.

What does This Mean to Employers?

Employers can purchase PPE with pre-tax dollars.

What does This Mean to Employees?

Employees can use their tax-advantaged Flexible Spending Accounts (FSAs) or Health Savings Accounts (HSAs) for the purchasing of PPE.