You need to review publication 15-B on fringe benefits.
https://www.irs.gov/publications/p15b
As a business owner, all your expenses are deductible. The real question is, does the expense have to be counted as taxable income for the employee?
Generally speaking, anything of value you provide to an employee in return for their services is taxable compensation, unless it is listed as an excludable benefit in publication 15-B.
For travel, you can reimburse the actual cost of lodging and meals with an accountable reimbursement plan. Travel means that the employee is away from their home on business, far enough or long enough that an overnight stay (or longer) is required. This is covered in publication 463, chapter 1. https://www.irs.gov/forms-pubs/about-publication-463
Accountable expenses are deductible by you (the business owner) and are not reported on the employee's W-2 as taxable income.
If the trips are not long enough to be considered "travel", then you have to follow the rules in publication 15-B. From a quick read, I don't see an exclusion if you pay for meals that are not travel-related. You would have to include the value of the meal as part of the employee's taxable W-2 wages and withhold income and employment taxes on the meal, as if you had given them a cash bonus in their wages. Because it is treated as wages, it is a deductible business expense to the business owner.
You can probably count an occasional coffee under the de minimis rule in publication 15-B.
