Can I Deduct Business Entertainment Expenses?

No — the Tax Cuts and Jobs Act eliminated the deduction for business entertainment expenses (like tickets to sporting events or concerts) entirely as of 2018. Before 2018, 50% of entertainment with a business purpose was deductible. Business meals remain 50% deductible as long as there is a genuine business purpose and you follow the documentation rules. Employer-provided meals on business premises that used to be 100% deductible are now capped at 50%. The entertainment deduction may be restored after 2025 if the TCJA provisions expire, but as of now, it's gone for federal purposes.