{
  "id": "EXC_EMPLOYER_PROVIDED_MEALS",
  "name": "Convenience of the Employer Meals Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Meals must be furnished on the business premises and for a substantial non-compensatory business reason of the employer.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Employees can exclude the value of meals provided by their employer from gross income if the meals are provided on the business premises for the employer's convenience.",
  "irc_reference": "IRC §119(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}