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TREAS/IRS | RIN: 1545-BO29 | Publication ID: Fall 2024 |
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. |
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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 |
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 |
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Timetable:
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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 K. Holubeck Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4311A, Washington, DC 20224 Phone:202 317-4774 Fax:855 592-9845 Email: andrew.k.holubeck@irscounsel.treas.gov |