What is the Convenience of the employer rule?
The convenience of the employer rule is a provision under IRC Section 274(e)(8) that permits employers to treat meals furnished on their business premises as deductible expenses when a legitimate operational reason requires employees to remain on-site during meal periods. Under the One Big Beautiful Bill Act, Meals deductions for these qualifying meals are deductible at 50%, restoring a benefit that TCJA had scheduled to eliminate in 2026.
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