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TREAS/IRS RIN: 1545-BO29 Publication ID: Spring 2025 
Title: Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities 
Abstract:

The regulations will clarify the income tax treatment of certain employer-provided meals, including meals provided in employer-operated eating facilities.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.132-7    26 CFR 1.119-1   
Legal Authority: 26 U.S.C. 119    26 U.S.C. 132    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-108131-15 (NPRM) Drafter attorney: Andrew Holubeck (202) 317-4774 Reviewer attorney: Danchai Mekadenaumporn (202) 317-6798 Treasury attorney: Boyd Brown (771) 201-0022 CC:EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Andrew Kenneth Holubeck
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845
Email: andrew.k.holubeck@irscounsel.treas.gov