Starting in 2026, the rules around employer-provided meals are getting a major shake-up under OBBBA — and that “50% deductible lunch” might soon cost you 100%!

Here’s what’s changing ⬇️

🚫 No more deductions for:

• Meals provided for the convenience of the employer (Sec. 119(a))

• Employer-operated cafeterias or snack areas (Sec. 132(e)(2))

Before this? Those were typically 50% deductible, sometimes even fully deductible.

Extended Filing and Payment Deadlines 

Los Angeles Wildfires:

📅Deadlines from Jan 7 to Oct 15, 2025, are extended to October 15, 2025. This includes individual and business tax returns, estimated tax payments, and 2024 contributions to IRAs & HSAs. Relief does not apply to information returns.

📅 2025 LLC annual tax payments/LLC estimated fee payments, passthrough entity elective tax payments, and nonresident/real estate withholding filings and payments have all been extended to October 15, 2025.

📅 CDTFA returns deadline has provided a 3-month extension for tax filings