Meals on Duty: The Case for Excluding Meal Reimbursements for Law Enforcement

This article advocates for the extension of the Internal Revenue Code (I.R.C.) § 119 exclusion to cover cash reimbursements for meals provided to law enforcement officers. Currently, § 119 excludes meals furnished by an employer from gross income, but not cash reimbursements. The unique demand placed on law enforcement officers, including the requirement to remain on-call during meals, justify the inclusion of these reimbursements within the scope of § 119. Through a comprehensive analysis of legislative intent, case law, and the “substance over form” doctrine, this article argues that cash reimbursements serve the same substantial business purpose as meals-in-kind and should be considered non-compensatory. The article proposes limiting the U.S. Supreme Court’s decision in Commissioner v. Kowalski to cash allowances and extending §119’s coverage to reimbursements for law enforcement officers, ensuring equitable tax treatment. This revision would support operational efficiency of these necessary public servants while promoting fairness in the tax code.