What is the 50% & 100% food limit in schedule c?

[Coleen3]

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The deduction for entertaining business associates and clients has been repealed for tax years 2018 – 2025.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.