; Topical Antimicrobial Drug Products for Over-the-Counter Human Use , published on April 12, 2019 (or any successor regulation). (B) Policy for Temporary Compounding of Certain Alcohol-Based Hand Sanitizer Products During the Public Health Emergency , published March 27, 2020 (or any successor regulation). (C) Any other policy of the Food and Drug Administration authorizing the production of hand sanitizer or antiseptic rub. (d) Regulations The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section. (e) Effective date This section shall apply to qualified contributions of hand sanitizer made in taxable years beginning after December 31, 2019, and before January 1, 2021.