During covid, a business could reduce their taxable income by 100% of the cost of a meal at a sit-down location. That provision has since lapsed and now meals have returned to only being 50% deductible. The only categories that are 100% deductible are:
· Food offered to the public for free.
· Meals sold to a client/customer.
· Meals included as taxable compensation.
· Office party meals.
