CLARIFICATION OF EXCLUSION OF MEALS FOR CERTAIN EMPLOYEES.

SEC. 5002. CLARIFICATION OF EXCLUSION OF MEALS FOR CERTAIN EMPLOYEES. (a) In General.— Subsection (b) of section 119 (relating to meals or lodging furnished for the convenience of the employer) is amended by adding at the end the following new paragraph: “(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 112 STAT. 789 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.”. (b) Effective Date.— The amendment made by subsection (a) shall apply to taxable years beginning before, on, or after the date of the enactment of this Act.