Maybe for the state. See IRS Form 2106 https://www.irs.gov/pub/irs-pdf/i2106.pdf
There are per diem rates for each locale.
Does the employer have "an accountable plan" whereby he has proven when he was out of town overnight on their business? If so, they can pay him meal per diem. Read about Accountable Plans per the IRS. He doesn't need receipts for that very reason that it is based on location, time gone, and an allowance factor.
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