IRS issues final regulations on the deduction for meals and entertainment 

https://www.irs.gov/newsroom/irs-issu

https://accountinginstruction.info/

The Internal Revenue Service issued final regulations PDF on the business expense deduction for meals and entertainment following changes made by the Tax Cuts and Jobs Act (TCJA).  The 2017 TCJA generally eliminated the deduction for any expenses related to activities generally considered entertainment, amusement or recreation. However, taxpayers may still deduct business expenses related to food and beverages if certain requirements are met.