Court gives full deduction for certain travel meals for employees

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Overview

The US Tax Court has ruled that certain meals provided by an employer, the Boston Bruins NHL club, to its players and traveling staff at multiple locations (hotels in away cities) while temporarily away from home on business travel qualify as de minimis fringe benefits to the employees. The Tax Court concluded that the expenses for such food and beverages were not subject to the 50% limitation of Section 274(n)(1) and were 100% deductible by the taxpayers, the owners of the employer through a series of related entities. 

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Kelley McLaughlin

US Tax Marketing Leader, PwC US

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