The Tax Cuts & Jobs Act changed the rules regarding the deductibility of expenses related to employer-provided eating facilities. As of January 1, 2026, certain related expenses will become fully disallowed. The AICPA is providing recommendations and requesting clarity on the scope and treatment of these expenses so that employers can effectively implement the rules.
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AICPA Requests Guidance on Deductions Related to Employer-provided Eating Facilities
Aug 21, 2024 · 186.1 KB Download
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Download the AICPA Requests Guidance on Deductions Related to Employer-provided Eating Facilities
File name: AICPA Comments Section 274.pdf
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