The OBBBA Changed Meals and Entertainment
Rules—Here’s Your 2026 Guide
To get my complete article
with all the details…
You take clients to dinner. You buy doughnuts for the break room. You host a year-end party for your team. You play golf with your best prospects.
But after the OBBBA and the TCJA, the deductibility of each of those expenses is different—and getting it wrong means leaving money on the table or claiming deductions you can’t defend.
Here’s the hard fact: Business restaurant meals with clients and prospects are only 50 percent deductible in 2026—but a golf outing for employees and spouses is 100 percent deductible. The difference matters.