Temporary 100-Percent Deduction for Business Meal Expenses
Typically for a business expenses you can deduct 50 percent of the amount for meals related to business functions. Last year the IRS made a change to this to allow a temporary 100-percent deduction for expenses that are paid or incurred after December 31, 2020, and before January 1, 2023, for food or beverages provided by a restaurant.
Of course, always talk to your accountant but here is the pdf notice with complete details. The CBH website also has a break down in more plain English on the plan.