### Question
Can you define what health care related expenses attributable to COVID–19 means?


### Answer
**Health care related expenses attributable to COVID–19** is defined as the following in *42 U.S.C. § 1320b*:

> health care related expenses to prevent, prepare for, and respond to COVID–19, including the building or construction of a temporary structure, the leasing of a property, the purchase of medical supplies and equipment, including personal protective equipment and testing supplies, providing for increased workforce and training (including maintaining staff, obtaining additional staff, or both), the operation of an emergency operation center, retrofitting a facility, providing for surge capacity, and other expenses determined appropriate by the Secretary

#### Citation:
  - *42 U.S.C. § 1320b*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER XI-GENERAL PROVISIONS, PEER REVIEW, AND ADMINISTRATIVE SIMPLIFICATION > Part A-General Provisions**

