Temporary allowance of full deduction for business meals on the Consolidated Appropriations Act, 2021 (the Act)

Employers will be able to deduct 100% of their business meal expenses that are incurred in 2021 and 2022, rather than the standard 50%.The provision is limited to “food or beverages provided by a restaurant,” consistent with the policy objective behind this provision of   assisting the restaurant industry. The phrasing of “provided by” may also indicate that meals delivered to a business associate for a virtual meal   may be covered by the 100% deduction.