A bill to clarify Section 119 of the Internal Revenue Code of 1954 by an amendment making it clear that meals provided in kind by an employer to an employee may be considered furnished for the convenience of the employer without regard to whether a charge is made or whether the employee is required to accept such meals.

Summary

Amends the Internal Revenue Code to provide that meals furnished by an employer to an employee may be considered furnished for the convenience of the employer (and the value excluded from the employee's gross income) without regard to whether a charge is made or whether the employee is required to accept such meals.

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Documents

1 official file

• Introduced in House

  summary · EN · 26 January 1978

  Open at official source

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