An agency, department, board, bureau, commission, committee, institution, corporation, authority, or office of this state may expend public funds for the purchase of promotional items of nominal value for the purpose of carrying out its statutory duties, items to commemorate persons recognized for achievement or exceptional performance, and to purchase meals for staff during training or extended work sessions. Meals and other items provided pursuant to this section shall be limited to amounts that comply with United States Internal Revenue Service guidance on de minimis fringe benefits.
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