# Pub. L. 95-427: changes to the Internal Revenue Code

1978-10-07, 92 Stat. 997. Source: <https://www.govinfo.gov/link/plaw/95/public/427>.

## Legislative history

- Bill: [H.R. 12841](https://www.congress.gov/bill/95th-congress/house-bill/12841)

## § 119: Meals or lodging furnished for the convenience of the employer

- § 119(a): Pub. L. 95–427 inserted provisions relating to factors not taken into account with respect to meals and certain fixed charges for meals.