The Tax Cuts & Jobs Act has changed rules regarding 2018 business meals. Congress denies in the Act - any business deduction for "entertainment".
See this link below for a Conference Committee Report regarding these deductions in 2018. The Report does not give a conclusive or final answer. We will need to await IRS guidance or future court cases on the issue.
The Report cites an example where a meal related to "travel" is allowable, but does not resolve the question of what other business meals are still deductible.
https://www.orcpa.org/news-resources/357/article?utm_source=02-23-18&utm...
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Here are prior links provided in previous year-end tax planning blogs
summary, for individuals
https://www.thetaxadviser.com/news/2017/dec/tax-reform-bill-changes-for-...
summary, for businesses
https://www.thetaxadviser.com/news/2017/dec/tax-reform-bill-changes-for-...
Here is a link to the entire text of the New Tax Law
https://www.congress.gov/bill/115th-congress/house-bill/1/text
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