Can you subsidize your eating facility for your employees?
IRC § 119 provides an exclusion from gross income for meals and lodging provided by an employer to an employee, spouse, and dependents if meals and lodging are provided for the employer’s convenience, and meals are provided on the employer’s premises. The exclusion applies to benefits provided in kind; and it does not apply to cash allowances for meals and lodging. However, the TCJA made a change under IRC § 274(o)(2). This video reviews the meals and lodging, as well as qualified transportation fringe benefits.
Luke D. Bailey
Clark Hill PLC
- Senior Counsel in the Collin County, TX office of Clark Hill PLC
- Practices in all aspects of employee benefits and executive compensation
- Conducts regular seminars and workshops on numerous employee benefits and executive compensation issues
- Author of numerous articles related to the areas of employee benefits and executive compensation
- J.D. degree, Order of the Coif, University of California at Berkeley (Boalt Hall); A.B. degree, cum laude, Occidental College
- Can be contacted at 214-651-4572 or [email protected]
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