UPDATE: As part of the stimulus bill passed in December 2020, businesses may deduct 100% of business meals in 2021 and 2022 if the meals are purchased from a restaurant. The business requirements in paragraph 2 below still applies. The 2017 TCJA was the largest change of the tax code since 1986. One of the areas that was changed for the first time in very long time is business meals. Prior to the tax law changes, some meals were deductible at 50% and others were deductibl