The Taxpayer Certainty and Disaster Tax Relief Act of 2020 temporarily increased the deduction of business meals from 50 percent to 100 percent for 2021 and 2022. This deduction applies to food and drink provided by restaurants. In this instance a “restaurant” is defined as “a business that prepares and sells food or beverage to retail customers for immediate consumption, regardless of whether the food or beverages are consumed on the business’s premises.”  If the food is purchased at one of these establishments and consumed off premise, the deduction still applies. Examples of businesses that are not restaurants include grocery stores, specialty food stores, liquor stores, convenience stores, newsstands, vending machines, or kiosks.

All other food and beverage expenses are still subject to the 50 percent deduction limitation unless some other exception applies.

U.S. Department of the Treasury. Internal Revenue Service N-2021-25; https://www.irs.gov/pub/irs-drop/n-21-25.pdf