There is no longer a 100% meal deduction. It was eliminated with 2018 TCJA.
Business meals and
entertainment
The deduction for entertaining business associates and clients
has been repealed for tax years 2018 – 2025. Prior to that, businesses could
deduct 50% of the face value of entertainment (like sports events,
theater, or golf) and 100% of the ticket cost to qualified charitable events,
if the purpose was business-related.
Business meals are not considered entertainment and are
still 50% deductible, provided certain conditions are met. More info
Meals provided for the benefit of employees will be 50%
deductible in 2018 – 2025 and nondeductible after that. Formerly, these were
100% deductible.