Since all of this is so new, there are a lot of things that aren't covered.
But my argument would be this:
1. As a notary, I have to see people face-to-face (is this true, under the law in your state?)
2. In my state or locality, wearing masks were required for the circumstances (write down what your state or locality dictated).
3. Therefore, since the job required personal contact (indoors?) and the state or locality required masks and other PPE, the expenses are ordinary and necessary.
This is an argument you can make. If you like it, write yourself a small essay about this and put it in your tax file, in case anyone ever asks about your PPE deduction.
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