IRS Finalizes Regulations on Business Meal and Entertainment Reimbursement, Club Dues, and Spousal Travel

Summary

The Internal Revenue Service (IRS) has released final regulations on reimbursement and expense allowance arrangements for business meals and entertainment, club dues, and spousal travel, reflecting changes made by the Omnibus Budget Reconciliation Act of 1993.

Original source language: Federal Register — Department of the TreasuryOpen original release →

Add your company to Business Communicator

We monitor business sources and connect attention with companies, profiles and services available in Business Communicator.

Create a free company profile Explore businesses on Business Maps →

Create a free company profile →

Explore insights

Business insights →

Global Markets News Trade Regulation News Business Technology News Fintech for Business: Payments & Banking News Supply Chain News Central Bank Policy News

Related business signals

Finance & markets · 10/9/2026

Cancellation of Hearing on Proposed Regulations Regarding Refunded Portion of Certain Federal Refundable Tax Credits

The Internal Revenue Service cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026, regarding the application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the refunded portion of certain federal refundable tax credits.

Read summary →

Finance & markets · 10/13/2026

IRS Invites Comments on Lien Agreement Information Collection Request

The Internal Revenue Service (IRS) is seeking public input on a proposed information collection request related to lien agreements, as required by the Paperwork Reduction Act of 1995.

Read summary →

Finance & markets · 10/9/2026

Agency Information Collection Activities; Comment Request on Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement

The Internal Revenue Service (IRS) is seeking comments on an information collection request related to consent to extend the time to assess tax under Section 367-Gain Recognition Agreement, as required by the Paperwork Reduction Act of 1995.

Read summary →

Finance & markets · 10/8/2026

IRS Invites Comments on Paperwork Reduction Act Request for Prototype SEP and SIMPLE IRA Plan Approval

The Internal Revenue Service (IRS) is seeking public input on the burden associated with its information collection activities related to Prototype SEP and SIMPLE IRA plan approvals, as mandated by the Paperwork Reduction Act of 1995.

Read summary →

Finance & markets · 10/8/2026

IRS Invites Comments on Excise Tax on Corporate Stock Repurchase Burden

The Internal Revenue Service (IRS) is seeking public input on the burden related to an excise tax on the repurchase of corporate stock, as required by the Paperwork Reduction Act of 1995.

Read summary →

Finance & markets · 10/7/2026

IRS Invites Comments on Trump Account Election Information Collection Request

The Internal Revenue Service (IRS) is seeking public input on its information collection request related to the Trump account election(s), as mandated by the Paperwork Reduction Act of 1995.

Read summary →