Section 77-C. Per diem meal allowances for travel on official business

Whenever a municipality is  authorized  or  required  to  reimburse  its
  officers,  employees,  or  the volunteer members or officers of the fire
  department of the municipality, for their actual and necessary  expenses
  for meals in conjunction with travel on official business, the governing
  board  of such municipality may determine by resolution to allow and pay
  a reasonable per diem allowance for meals in lieu  of  such  actual  and
  necessary  expenses.  In  determining  the amount of such allowance, the
  governing board shall consider the prevailing costs  for  meals  in  the
  area  in  which  the  travel  will  occur,  but  in  no event shall such
  allowance exceed the standard meal allowance for business-related travel
  adopted or prescribed for federal income tax purposes. For  purposes  of
  this  section, the terms "municipality" and "governing board" shall have
  the same meaning as in section seventy-seven-b of this article.