Business Deductions for Entertainment and Meals

Research ReportCRS InsightVersion 1

IN11313

Business Deductions for Entertainment and Meals

Published Apr 6, 2020Updated Jun 20, 2025

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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

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HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.
HR 748116th Congress
CARES Act
Jul 23, 2020 · Committee on Small Business and Entrepreneurship. Hearings held.

Business Deductions for Entertainment and Meals

Legislation this report covers