99072 Additional supplies, materials, and clinical staff time over and above those usually included in an office visit or other nonfacility service(s), when performed during a Public Health Emergency, as defined by law, due to respiratory-transmitted infectious disease
99072 is not just for the cost of gloves/gowns/masks, but for the additional staff time you are currently incurring. Some offices have an additional clinical staff member at the front door checking temperatures. Some are having RNs call every patient before appointments to pre-screen. Maybe you used to buy 3 bottles of Purell a year, and now you are buying 3 a day. The actual additional cost will vary from office to office (and even day to day). The intent was to bill for those additional costs of supplies, materials and clinical staff time. Each office should set their fee at an average of what they approximate those additional costs are.
I work for a large healthcare organization. We were not instructed that we needed to add anything specific to the note. But we do have a "protocol" document that explains the additional steps being taken.
All that being said, just because you can bill for it, does not mean you are being paid for it. Almost all carriers are bundling 99072 with the other services. Many carriers have the policy on their website. No one is obligating you to bill 99072.
My personal opinion is that every practice is currently incurring SOME additional cost. Some it might be $2 per patient. Some it might be $40 per patient if you are caring for Covid patients. Each practice should determine what their cost is to set their fee. It is also my personal opinion that it does not really cost anything to add 99072 to visits, and we simply write if off if bundled or otherwise denied. We are not wasting time appealing.