On December 27, 2020 President Trump signed into law the Consolidated Appropriations Act, 2021 (the CAA). This new law removes the 50% limit on deducting business meals provided by restaurants in 2021 and 2022 and makes those meals fully deductible, as an incentive to help the restaurant industry that has been negatively impacted by the COVID-19 pandemic. Learn more about all Meal and Entertainment deductions below.