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Meals, entertainment and fringe benefits

Tax Readiness: Meals, entertainment and related fringe benefits after tax reform

The comprehensive federal tax reform legislation enacted in late 2017 (the Act) made a number of changes to the tax rules affecting the treatment of meals, entertainment, and related fringe benefits. Because of the meal rules and 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.

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What are the key takeaways regarding meals, entertainment and related fringe benefits?

Aircraft Club: Tax news and developments affecting company aircraft

This month’s Aircraft Club newsletter discusses the value of engaging in a year-end review of tax provision.

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Brian Daily

Brian Daily

Partner, PwC US

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