1. Inclusion of certain face coverings and disinfectants as medical expenses for certain Federal tax benefits (a) In general For purposes of section 213 of the Internal Revenue Code of 1986 (and any provision of such Code which relies on such section for the definition of medical care, including sections 105, 106, 213, 220, and 223 of such Code), amounts paid (or expenses incurred, as the case may be) during the specified period for qualified COVID–19 prevention items shall be treated as amounts paid (or expenses incurred) for medical care. (b) Qualified COVID–19 prevention items For purposes of this section, the term qualified COVID–19 prevention items means— (1) face masks which are recommended by the Director of the Centers for Disease Control and Prevention for use by the general public to reduce the spread of COVID–19, (2) surface disinfectants that the Environmental Protection Agency has determined meet the criteria for use against SARS–CoV–2, the virus that causes COVID–19, and (3) hand sanitizers which are recommended by the Commissioner of Food and Drugs for use by general public to reduce the spread of COVID–19. (c) Specified period For purposes of this section— (1) In general The term specified period means the period beginning on the date of the enactment of this Act and ending with the close of calendar year which includes the date on which the Secretary, after consultation with the Secretary of Health and Human Services, determines that the COVID–19 public health emergency has terminated. (2) COVID– 19 public health emergency The term COVID–19 public health emergency means the emergency declared with respect to COVID–19 by the Secretary of Health and Human Services on January 31, 2020, under section 319 of the Public Health Service Act ( 42 U.S.C. 247d ) (and any renewals or extensions thereof). (d) Treatment of plan amendments A plan or other arrangement that otherwise satisfies all applicable requirements of sections 106 and 125 of the Internal Revenue Code of 1986 (including any rules or