At the end of 2017, the Tax Cuts and Jobs Act (TCJA) imposed new limitations on business deductions for meals and entertainment expenses that were incurred or paid after December 31, 2017. Many of the TCJA’s provisions remain in effect to this day, but Congress temporarily reversed some of the changes with the Consolidated Appropriations Act of 2021 (CAA), making certain business meals 100% deductible in 2021 and 2022.

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