TCJA Disallowance of Business Deduction for Entertainment, Amusement, and Recreation: The Tax Cuts and Jobs Act disallows certain business deductions for entertainment expenses. While all entertainment expenses are disallowed, an employer may still deduct up to 50% of the cost of business meals if the employer or employee is present, the meal is not lavish, and the meal is substantiated with a detailed receipt.
Lipman, Francine J., "Tax Talk Tuesdays: TCJA Disallowance of Business Deduction for Entertainment, Amusement, and Recreation (Jan. 15, 2019)" (2019). Tax Talk Tuesdays Radio Broadcasts. 27.