My husband is in sales. Are business lunches and gifts , not deductible this year?

[VolvoGirl]

Not deductible against W2 income.

But still deductible on schedule C for self employment 1099Misc income,

[TomD8]

Remember that the deduction for business gifts is limited to $25 per person, per year.  And business meals with clients are only 50% deductible.