Yes, the costs to purchase or replace PPE is eligible. Per PAPPG Page 28 (PDF Page 39), the cost of such supplies is eligible if: “purchased and justifiably needed to effectively respond to and/or recover from the incident; or taken from the Applicant’s stock and used for the incident.” FEMA will provide funding for PPE based on either invoices or inventory records. Funding for items used from inventory will be priced according to the Applicant’s established method. If the Applicant does not have an established method, funding will be based on historical data or other prices from comparable vendors.