The Consolidated Appropriations Act, 2021, increased the business-meal deduction for the cost of food and beverages provided by a restaurant from 50 percent to 100 percent in 2021 and 2020 to promote increased business spending at restaurants. The temporary allowance of 100% meal deductions applies only to food and beverages provided by a restaurant and only for tax years 2021 and 2022. Notice 2021-25 states: “A business may claim 100 percent of food or beverage expenses paid to restaurants, assuming the business owner (or employee) is present when provided and the expense is not lavish or extravagant under the circumstances.” Under the temporary provision, restaurants include businesses that prepare and sell…