IRC Section 119: Internal Revenue Code section governing the tax treatment of employer-provided housing and lodging, including conditions for exclusion from employee's gross income
IRC Section 132: Internal Revenue Code section covering various fringe benefits and their tax treatment, including potential housing-related benefits
IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits - provides detailed guidance on how to handle housing allowances and other benefits for tax purposes
Fair Labor Standards Act: Federal law governing wages and compensation, which may impact how housing allowances are calculated in relation to minimum wage and overtime requirements
State Employment Laws: Various state-specific regulations governing employment terms and conditions that may affect housing allowance provisions
Equal Employment Opportunity Laws: Federal and state laws ensuring non-discriminatory practices in providing employment benefits, including housing allowances
State Landlord-Tenant Laws: State-specific regulations governing housing arrangements, particularly relevant if employer is directly involved in providing housing
Fair Housing Act: Federal law prohibiting discrimination in housing arrangements, which may apply to employer-provided housing situations
State Wage and Hour Laws: State-specific regulations governing compensation and benefits, including treatment of housing allowances as part of total compensation
State Payroll Tax Regulations: State-specific rules governing the tax treatment of housing allowances and related benefits in payroll processing
ERISA: Employee Retirement Income Security Act - federal law governing employee benefits plans, which may apply to housing allowance programs depending on their structure
