Meals or lodging furnished for the convenience of the employer

There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer, but only if— For purposes of subsection (a)— In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation. In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account. If— Subparagraph (A) shall apply— All meals furnished on the business premises of an employer to such employer’s employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer. In the case of an individual who is furnished lodging in a camp located in a foreign country by or on behalf of his employer, such camp shall be considered to be part of the business premises of the employer. For purposes of this section, a camp constitutes lodging which is— In the case of an employee of an educational institution, gross income shall not include the value of qualified campus lodging furnished to such employee during the taxable year. Paragraph (1) shall not apply to the extent of the excess of— the lesser of— For purposes of this subsection, the term “qualified campus lodging” means lodging to which subsection (a) does not apply and which is— For purposes of this subsection— The term “educational institution” means— For purposes of subparagraph (A), the term “academic health center” means an entity—