At some point in 2017, the IRS disallowed tax deductions on business meals and entertainment. A 50% deduction is allowed when entertaining a potential or current business contact. As for employers' expenses for meal provision or entertainment for employees, IRS termed such as non-deductible. As of December 27, 2020, the regulation was adjusted for the next two years; 2021 and 2022.  Meals which include beverages are now fully deductible