Educator expenses deduction

Yes subject to certain conditions

Mr. sourav, can you explain certain conditions for teachers extra deduction allowed during pandemic covid 19. ( with sections)

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The Educator Expense Tax Deduction
The primary tax break for teachers is the Educator Expense Deduction. To qualify for the Educator Expense Deduction for a given year, you must meet three criteria:

You worked as a teacher, instructor, counselor, principal or aide for students in kindergarten through 12th grade.
You worked at least 900 hours at a school certified by a state to provide elementary or secondary education. This applies to public, private and religious schools.
You spent money on qualified educator expenses.
The first requirement prevents college or other post-secondary teachers from claiming the deduction, while the second means homeschooling parents can't take it.

Qualifying educator expenses
Examples of items eligible for the Educator Expense Deduction include:

books,
school supplies,
computer equipment (webcams, headset) and software,
athletic equipment for physical education teachers, and
generally, any purchased item that is appropriate for and helpful to the students and classroom.
You can deduct classroom expenses only if you haven't received reimbursement for them. If a school, teachers union, parent-teacher association or someone else paid you back for the money you spent on classroom materials, you can't deduct it.

COVID-19 related expenses
For tax year 2020, personal protective equipment (PPE), sanitizer, plexiglass, and disinfectant used to prevent the spread of COVID-19 are allowed as deductions under the Educator Expense Deduction