To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.
Latest action · Jan 21, 2021 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJan 21, 2021
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
This bill allows a medical expense tax deduction for face masks and hand sanitizers during the period of the COVID-19 (i.e., coronavirus disease 2019) public health emergency beginning on the enactment of this bill and ending when the COVID-19 emergency period has terminated.
Cosponsors 3
Members who signed on, in the order they did. Signatures ran from Jan 21, 2021 to Apr 20, 2021; 2 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-CA | Ami Bera | Original | Jan 21, 2021 |
| D-NJ | Jefferson Van Drew | Original | Jan 21, 2021 |
| R-SC | Nancy Mace | Apr 20, 2021 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Jan 21, 2021 |
| Health Subcommittee | Referred Jan 21, 2021 |
Actions 3
Everything that happened, newest first.
- Jan 21, 2021Introduced in House
- Jan 21, 2021Referred to the Subcommittee on Health.
- Jan 21, 2021Referred to the House Committee on Ways and Means.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Lists H224–H227H.R. 373–445 | — | Jan 21, 2021 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 167, no. 12, January 21, 2021, page H224.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 8450 | To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits. | Reintroduction of | Sep 30, 2020 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Cardiovascular and respiratory health
- Emergency medical services and trauma care
- Employee benefits and pensions
- Health care costs and insurance
- Health care coverage and access
- Health promotion and preventive care
- Health technology, devices, supplies
- Income tax deductions
- Infectious and parasitic diseases
- Taxation
Text 1
Each version as it was printed, newest first.
- Jan 21, 2021Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
