A bill to amend the Internal Revenue Code of 1986 to treat certain meals provided by an employer as de minimis fringe benefits.

Amends the Internal Revenue Code to provide that if an employer does not operate an on-premises eating facility for employees, 50 percent of the employer's share of an off-premises meal furnished to an employee shall be treated as a de minimis fringe benefit (not includible in the employee's income), provided that: (1) the employer pays no more than one-third of the cost of the meal; (2) a maximum of one meal per working day is provided; and (3) the meal is furnished during normal business hours.