Harvest Meals Non-Deductible Starting in 2026

Current law calls for employer provided meals to be non-deductible starting in 2026

Photo by Erik-Jan Leusink on Unsplash

The 2017 Tax Cuts and Jobs Act had a provision that called for many employer provided meals to no longer be deductible starting in 2026. For farmers, this would make their employer provided harvest meals non-deductible starting January 1, 2026.

These meals are currently 50% deductible.

One of the benefits of having a farm C corporation was the deductibility of these meals along with being able to provide housing for the shareholder assuming certain rules were met.