In computing the wage paid to an employee, an employer may include the reasonable cost to the employer of furnishing meals, lodging, or both to the employee if:
(1) meals or lodging customarily are furnished by the employer to employees; and
(2) the cost of the meals and lodging are separately stated and identified in the earnings statement furnished to the employee under Section 62.003.
Official text of the Texas Labor Code as published by the Texas Legislative Council.