Yes, current tax decisions do allow firefighters to deduct the cost of their meals while on shift but to be deductible, the
employer must require
participation. Fire personnel must be required to contribute to the meal plan as a condition of their employment. Make sure it’s in your employment contract. For additional information, click on https://www.irs.gov/pub/irs-utl/23-Is%20this%20Deductible.pdf
To enter, click on Where do I enter job-related employee expenses? (Form 2106)