First Responders Cannot Exclude a Burger Break under Kowalski and I.R.C. Section 119
February 6, 2023By Daniela Curiel
In Kowalski, the Court created ambiguity for first responders on the application of the Internal Revenue Code’s section 119 meals exclusion, partially addressed the “convenience of the employer” issue, and called on Congress to provide more guidance. This blog post highlights (1) section 119’s problematic application to first responders and (2) the circuit split focusing […]
