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Clarification on Tax Breaks for Meals (And the Definition of “Restaurant”)

The Consolidated Appropriations Act, 2021, which became law in late December of 2020, amended Code Section 274 to provide that, for 2021 and 2022, “food and beverages provided by a restaurant” are generally 100% deductible.  Because there was no other language in this provision, the scope and significance of this