1.018 Exclusion from Employee Income of Meals and Lodging Furnished for the Convenience of the Employer

This tax expenditure provides employees with
an income exclusion for the value of meals and
lodging provided by their employers for the
employers' business purposes. Massachusetts
conforms to the exclusion set out in the
Internal Revenue Code (the "Code"), which
results in a state tax expenditure.

Origin: M.G.L. c. 62, § 2(a)

Personal Income Tax

Exclusions from Gross Income

1.018

Exclusion from Employee Income of Meals and Lodging Furnished for the Convenience of the Employer

This tax expenditure provides employees with an income exclusion for the value of meals and lodging provided by their employers for the employers' business purposes. Massachusetts conforms to the exclusion set out in the Internal Revenue Code (the "Code"), which results in a state tax expenditure.

M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">c. 62, &sect 2(a)</a>

46.1

49.5

48.5

50.3

52.3

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IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C.	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.