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Per diem is a daily allowance for expenses—a specific amount of money an organization gives an individual, often an employee, per day to cover living expenses when traveling for work.
What are these station dues that you speak of. It sounds like this is something totally different than per diem. What is covered under station dues?
You might find the blog at the following link to be of interest to you.
Here are the two questions that need to be answered, 1.) You are a EMT and you and the others in your station voluntarily agree to put money into a food (meal) fund. 2.) You are a EMT and your employer, as a condition of employment, requires all EMT to pay into or have a payroll deduction that is put into a meal fund.
Basically: #1 - no deduction; #2 - deduction
Meal expenses are deductible under code Sec. 162(a) if the employee is required as a condition of employment to remain on the premises and purchases a meal from his employer. This would also apply, among others, to police, paramedics, and air traffic controllers.
Here is a link with some useful information for EMTs and firefighters: