On December 27, 2020, congress passed the Consolidated Appropriations Acts (CAA). It includes a temporary provision that provides for a 100% deduction for meals purchased from a restaurant after December 31, 2020, and through December 31, 2022. Please note that all other legislation regarding the meals and entertainment deduction did not change.
For bookkeeping purposes it may be wise for businesses to create a separate account dedicated to restaurant meals.
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