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.
(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.
(A)(i)#
an employee is required to pay on a periodic basis a fixed charge for his meals, and
(A)(ii)#
such meals are furnished by the employer for the convenience of the employer,
(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.
(B)(i)#
whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and
(B)(ii)#
only if the employee is required to make the payment whether he accepts or declines the meals.