I find it telling that Congress deliberately inserted Sec. 275 into the COVID-related Tax Relief Act, which states the following, in relation to educator expenses but kept silent on IRC §213.

Not later than February 28, 2021, the Secretary of the Treasury (or the Secretary’s delegate) shall by regulation or other guidance clarify that personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of COVID–19 are treated as described in section 62(a)(2)(D)(ii) of the Internal Revenue Code of 1986. Such regulations or other guidance shall apply to expenses paid or incurred after March 12, 2020.

Since many educators already maxed out on the deduction in normal years, this change probably won't create any real tax benefit to them.

@BobKammanprobably knows more about the reality on the ground as I remember his daughter is a teacher.