A more thorough explanation:

Definition: De minimis refers to something that is so small or insignificant that the law does not consider it. This can refer to something of little importance, value, or severity.

For example, in tax law, the de minimis fringe benefit rule allows for the exclusion of tax on small, insignificant fringe benefits. This means that if an employer provides their employees with a small gift or benefit, such as a free coffee or a company t-shirt, the value of that gift is so small that it is not considered taxable income.

Another example of de minimis could be a minor traffic violation, such as going slightly over the speed limit. While technically breaking the law, the violation is so small that it is unlikely to result in any significant consequences.

Overall, de minimis refers to something that is so small or insignificant that it is not worth considering or punishing under the law.