Eligible educators can deduct unreimbursed expenses for COVID-19 protective items to stop the spread of the virus in the classroom. The protective items include, but are not limited to:
- Face masks,
- Disinfectant for use against COVID-19,
- Hand soap,
- Disposable gloves,
- Tape, paint or chalk to guide social distancing,
- Physical barriers (e.g., clear plexiglass),
- Air purifiers, and
- Other items recommended by the CDC to be used for the prevention of the spread of COVID-19.
The new law clarifies that unreimbursed expenses paid or incurred after March 12, 2020, by eligible educators qualify.