TEMPORARY ALLOWANCE OF FULL DEDUCTION FOR BUSINESS MEALS.

SEC. 210. TEMPORARY ALLOWANCE OF FULL DEDUCTION FOR BUSINESS MEALS. (a) [26 U.S.C. 274] In General.—Section 274(n)(2) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of subparagraph (B), by striking the period at the end of subparagraph (C)(iv) and inserting “, or”, and by inserting after subparagraph (C) the following new subparagraph: “(D) such expense is— “(i) for food or beverages provided by a restaurant, and “(ii) paid or incurred before January 1, 2023.” . (b) [26 U.S.C. 274 note] Effective Date.—The amendments made by this section shall apply to amounts paid or incurred after December 31, 2020.