Expensing meals for contractors when on a job site

I am a sole-proprietor (non W-2) who runs a show production business involving contractors working long days on site.

  • The contractors are unable to leave

  • The contractors are not provided a per diem

  • The job sites are in concert venues within the "tax home" (within the DFW metroplex) but NOT in a uniform location (like our central office)

  • All contractors are expected to travel to the job site on their own

If I cater lunch from a resturant, is that expense fully deductable?

 

Does the enhanced deduction affect this for TY2022?

 

Would the answer change if we were an S-Corp and I was paid via W2?