Meals, entertainment and fringe benefits

Meals, entertainment and related fringe benefits after tax reform

Since 2017, the tax rules affecting the deduction of meals, entertainment, and related fringe benefits have been subject to numerous changes affecting different years. In light of the total disallowance of expenses for employer-provided eating facilities that goes into effect in 2026, employers may wish to review their policies on providing employee meals and/or eating facilities.

Aircraft Club: Tax news and developments affecting company aircraft

Read more

Sign up for Aircraft Club publications by subscribing to our tax insights here. Select Tax insights: Private company services to receive future publications.

Contact us

Brad White

Brad White

Specialized Tax Services Leader, PwC US

Follow us

Required fields are marked with an asterisk(*)

By submitting your email address, you acknowledge that you have read the Privacy Statement and that you consent to our processing data in accordance with the Privacy Statement (including international transfers). If you change your mind at any time about wishing to receive the information from us, you can send us an email message using the Contact Us page.