A bill to amend Section 119 of the Internal Revenue Code of 1954 to provide that meals furnished directly or indirectly in kind by an employer to an employee may be considered furnished for the convenience of the employer without regard to whether the meals are furnished on the business premises of the employer.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that employees may qualify for the income tax exclusion for the cost of meals furnished directly or in kind by an employer for the convenience of such employer, even if the meals are not furnished on the business premises of the employer.…