Let’s say you live in Texas or Mississippi and need a medical procedure that is not available in your state. So you travel to New York, and your employer (for example, Amazon or Tesla) pays for the travel.

IRS tells us in Pub 502,

“You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. You may be able to include up to $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren't included.”

Does the employer have to include the travel reimbursement as taxable wages? All of it, or just the part for lodging more than $50, and meals?