The IRS recently announced that amounts paid for personal protective equipment (PPE), such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of COVID-19 are treated as amounts paid for medical care under the Internal Revenue Code (Code). This means that amounts paid for PPE are also eligible to be reimbursed under health flexible spending arrangements, health reimbursement arrangements, or health savings accounts. Group health plans, including H-FSAs, may be amended to provide for reimbursements of expenses for PPE incurred for any period beginning on or after January 1, 2020. The amendment must be adopted no later than the last day of the first calendar year beginning after the end of the plan year in which the amendment is effective. Plan sponsors should work with section 125 administrators or third party administrators to determine if an amendment is necessary and to adopt any necessary amendment addressing these reimbursements.