California:
2012 Meal and Quarters Values for Unlicensed Maritime Employees
Unlicensed Personnel Value
Breakfast   $2.30
Lunch$3.20
Dinner      $5.05
Total $10.55
A meal not identified as either breakfast, lunch, or dinner $3.65

Lodging Value
Value is set at 66-2/3 percent of the ordinary rental value to the public, but not in excess of $1206.00 per month or less than $39.10 per week.

2012 Meal and Quarters Values for Licensed Maritime Employees
Licensed Personnel Value
Meals   $10.55
Quarters       $8.15
Total per day     $18.70

2012 Meal and Quarters Values for Unlicensed Maritime Employees
Unlicensed Personnel Value
Meals       $10.55
Quarters   $5.55
Total per day   $16.10

Fishermen
Lodging value is $39.10 per week or $5.55 per day for periods of less than a week.

(*Maritime employees’ values of meals and lodging are different than all other employees and are shown in the above table. Lodging values for maritime employees apply only when the facilities meet specific minimum standards.)


The following state has announced their 2012 employer-provided Transportation fringe benefit credits:

Massachusetts:  Employer-provided parking: $240     transit passes: $125
The following states have announced their 2012 meals and lodging credits:
Payroll News
2012 Meals and Lodging Credits and Other Credits
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