Scientists have tested this question already. Researchers at the National Institute for Occupational Safety and Health tested N95 masks before and after dipping them in rubbing alcohol (isopropanol). Then they dried the masks overnight.
After the alcohol disinfection, the masks captured 37% less particulate on average. To boost performance of the masks so that they can capture particles in the critical size range around 0.3 microns, many masks use fibers that have a static charge. Dipping in alcohol removes this charge. So, alcohol deactivates viruses, but it significantly reduces filtration effectiveness, particularly for particles around 0.3 microns.
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