When the employer furnishes lodging to the employee, allowances may be taken at a level which does not exceed more than 80 percent of the rental value as determined by a comparison with the value of similar accommodations in the vicinity of those furnished.
Allowances for meals may be taken at a rate not to exceed $2.12 for each meal made available to the employee by the employer. An allowance for not more than one meal shall be taken for four or less hours of work; over four hours of work, an allowance of not more than two meals shall be taken. Allowances may be taken for meals at a rate not to exceed $6.36 per day for an employee who lives at the place of employment.
D.C. Mun. Regs. tit. 7, r. 7-904