2025 Business Meals Deduction. § 274(o)(2) business meals with clients and. Effective january 1, 2026, new §274(o) provides that no deduction is allowed for any expense for a de.

Below, discover the situations in which 100% limit, 50% limit, and per diem costs apply. As part of the consolidated appropriations act signed into law on december 27, 2020, the deductibility of meals changed.