Here is a summary excerpted from the AICPA Journal of Accountancy December20 2017Entertainment expenses The act disallows a deduction for 1 an activitygenerally considered to be entertainment amusement or recreation 2membership dues for any club organized for business pleasure recreation orother social purposes or 3 a facility or portion thereof used in connectionwith any of the above items.Qualified transportation fringe benefits The act disallows a deduction forexpenses associated with providing any qualified transportation fringe toemployees of the taxpayer and except as necessary for ensuring the safety ofan employee any expense incurred for providing transportation or any paymentor reimbursement for commuting between the employeeu2019s residence and place ofemployment.Meals Under the act taxpayers are still generally able to deduct 50 of thefood and beverage expenses associated with operating their trade or businesse.g. meals consumed by employees on work travel. For amounts incurred andpaid after Dec. 31 2023 and until Dec. 31 2023 the act expands this 50limitation to expenses of the employer associated with providing food andbeverages to employees through an eating facility that meets requirements forde minimis fringes and for the convenience of the employer. Such amountsincurred and paid after Dec. 31 2023 will not be deductible.