Finance & markets · 06/08/2025Updated: 10/17/2026 · 1 min read
Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits
Summary
The IRS proposes new regulations to clarify an employer's line of business for determining the exclusion from gross income for no-additional-cost services or qualified employee discounts provided to employees.
Original source language: Federal Register — Department of the TreasuryOpen original release →