A bill to amend the Internal Revenue Code of 1986 to treat certain meals provided by an employer as de minimis fringe benefits.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that if an employer does not operate an on-premises eating facility for employees, 50 percent of the employer's share of an off-premises meal furnished to an employee shall be treated as a de minimis fringe benefit (not includible in the employee's income), provided that: (1) the employer pays no more than one-third of the cost of the meal; (2) a maximum of one meal per working day is provided; and (3) the meal is furnished during normal business hours.…