Yes, the penny-per-meal charge would be a tiny amount of income which, presuming deductible business expenses did not increase to absorb it, would be subject to corporate income tax (which is really a retained profits tax.)
None of the companies involved are even going to notice it.
No, it’s the value of the free meals that’s considered taxable income. IIRC there was already a controversy about this a couple years ago. Employees getting the equivalent of what, $20 in free food every day? That adds up to real money.
The decision to charge a penny by the company doesn't change that in any meaningful way, AFAICT, so it may be a tax issue for employees, but it doesn't seem relevant to the proposal that was being discussed.
None of the companies involved are even going to notice it.