One of the changes with the passage of the new tax law is regarding the deductibility of meals and entertainment expenses. Under the old law, business meal and entertainment expenses were 50% deductible on the business tax return. Under the new law, only 50% of business meals can be deducted, and entertainment, amusement, and recreation expenses are not deductible.

This article from Clifton Larson Allen explains the definition of entertainment and the impact of the new tax law on entertainment expense deductibility.