Someone had to be the first to ask.  Assuming a taxpayer meets the 7.5% floor, is there a deduction for these? They are, of course, extremely popular these days, even though many experts say they are worthless for avoiding disease, valuable only to avoid spreading it if you are already infected.  Some of those N-95 masks are pricey -- a 10-pack has risen in cost from $20 to $100 or more.  

What if an employer provides them to employees, to wear at work and to take home?  Nontaxable fringe benefit?