Special rules
For purposes of subsection (a)—
(1) Provisions of employment contract or State statute not to be determinative
(1)Provisions of employment contract or State statute not to be determinative#
In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.
(2)Certain factors not taken into account with respect to meals#
In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account.
(3)Certain fixed charges for meals#
(A) In general If— (i) an employee is required to pay on a periodic basis a fixed charge for his meals, and (ii) such meals are furnished by the employer for the convenience of the employer, there shall be excluded from the employee’s gross income an amount equal to such fixed charge.
(B) Application of subparagraph (A) Subparagraph (A) shall apply— (i) whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and (ii) only if the employee is required to make the payment whether he accepts or declines the meals.
(3)(A)In general#
If—
(i) an employee is required to pay on a periodic basis a fixed charge for his meals, and
(ii) such meals are furnished by the employer for the convenience of the employer,
there shall be excluded from the employee’s gross income an amount equal to such fixed charge.
(3)(A)(i)#
an employee is required to pay on a periodic basis a fixed charge for his meals, and
(3)(A)(ii)#
(4)Meals furnished to employees on business premises where meals of most employees are otherwise excludable#
All meals furnished on the business premises of an employer to such employer’s employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.