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.

Playback of this video is not currently available


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

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 Exempt orgs, accounting methods, R&D and federal tax issues 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.