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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 8 June 1978

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 8 June 1978

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 8 June 1978

  Open at official source

Sponsors

• Sen. Dole, Robert J. [R-KS] · R · Sponsor
• · ssfi00 · Standing

Related records

• related to → 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.