The Tax Cuts & Jobs Act of 2017 eliminated entertainment deductions as a business expense (box seats at the football game, theatre, etc.). There was some (warranted) fear that this elimination extended to the much-revered regular business meal where a taxpayer hosted a client or prospect.
Finally, and just recently, the IRS confirmed in a notice that the provision did NOT eliminate the deduction for meal expenditures incurred in hosting clients or prospects so long as there is a bona-fide business purpose to the meeting. The IRS says they will issue regulations later to clarify this result. The IRS was careful to point out that if an expenditure includes both entertainment and meal components, that the meal portion must be set out separately and clearly.