Hi, I’m Jane, and I work for the IRS. Businesses may no longer deduct expenses for entertainment, amusement or recreation activities. But, you can still deduct 50% of the cost of business meals if you or your employee is present, and the food or beverages aren’t lavish or extravagant. For more details, go to irs/newsroom/businesses. Then click “Businesses Expenses Deductions for Meals, Entertainment.” And, if you find this video helpful, please share it. Thank you.