There's another about other fringe benefits being taxed - with a prime example being tech cafeterias. https://taxnews.ey.com/news/2019-0493-employer-must-subst

There's another about other fringe benefits being taxed - with a prime example being tech cafeterias. https://taxnews.ey.com/news/2019-0493-employer-must-substantiate-necessity-of-employer-provided-meals-for-value-to-be-excluded-from-employee-income-irs-tam-emphasizes https://taxnews.ey.com/news/2019-0493-employer-must-substant... In the past few years, guidance has shifted toward accounting for employer-provided food with employee income as well.