Beginning January 1, 2026, significant changes will take effect regarding the deductibility of employer-provided meals. Under IRC §274, most workplace snacks and meals will no longer qualify as deductible business expenses. In this post, we break down what’s changing, what remains deductible, and provide a simple 2025 vs. 2026 comparison to help businesses prepare.

Several important tax law updates take effect in 2026, impacting reporting requirements, deductions, and mileage reimbursement rates. Understanding these changes now can help business owners plan proactively and avoid surprises at tax time.