IRS "Training Materials" on Employer-Provided Meals

With the assistance of AGA’s Tax and Finance Task Force, we are in the process of thoroughly reviewing the draft guidance issued by the IRS earlier this week on employer-provided meals. We intend to use the public comment period to carefully review the proposal and its implications for our member companies and their employees. We expect to file detailed comments and supporting information to better educate the IRS on the practical, legal and other aspects of this important issue.

Based on a preliminary review, the AGA has serious concerns about the draft proposal. We will be working closely with the congressional delegations from gaming states, the congressional tax-writing committees, the Culinary Union and other affected hospitality industries to develop a consensus on how the IRS proposals can be substantially improved. We are particularly interested in ensuring that both the letter and the spirit of the amended tax laws be followed and that the process for qualifying for tax-free meals be streamlined compared to the draft proposal released earlier this week.