H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), as well as prior legislation, contains changes for meals and entertainment (M&E) deductions. This resource will help clarify questions that may arise related to these deductions.
Related resources
Planning after tax changes
H.R. 1 — The One Big Beautiful Bill Act: Tax Provision Summary & Insights