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Meals and entertainment (M&E) deductions: FAQs

Oct 20, 2026 · 1 min read

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H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), as well as prior legislation, contains changes for meals and entertainment (M&E) deductions. This resource will help clarify questions that may arise related to these deductions.

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