@itonewbie 

I had forgotten about that arcane provision of the CARES Act, but "prevention of the spread of Covid-19" sounds like a medical expense.  On the other hand (sanitizer), maybe it's just to keep the kids healthy and not the teacher.  (Meanwhile, I usually get into at least one argument a year about whether expenses above the $250 limit for classroom supplies, when paid by teachers in government or nonprofit schools, is an out-of-pocket charitable contribution.)  

My daughter has moved into the dreaded occupation of school administration.   She works from home for the county-wide system of a dozen or so districts, while also working from home on her Ph.D.  My grandsons' classrooms have also been closed most, if not all of the year.  They know more about using Zoom, than I do.