Meals & Entertainment Before 01/01/2018 After 01/01/2018
Entertaining Clients (Sport events, tickets, golf games, etc.) 50% Deductible 0% Deductible
Business Meals during Business Entertainment 50% Deductible 50% Deductible
Business Meals with Clients 50% Deductible 50% Deductible
Office Meals and Snack 100% Deductible 50% Deductible
Company Party (without contractors and vendors) 100% Deductible 100% Deductible
Meals & Entertainment (Included in Compensation) 100% Deductible 100% Deductible