Wondering if anyone can shed some light on an issue I am having. A little background on the issue:

I am working on an LLC return & S-Corp return. For the S-Corp, I am entering meals as fully deductible, and Federal is deducting meals at 100% as it should, and CA is adding back 50%. On the LLC return, I entered meals as fully deductible, and CA is adding back 100% of the meals deduction. 

My questions are:

1. Does CA conform to FED 100% deductibility of meals in 2021 or remain at 50%.  

2. If CA only allows 50% deductibility, why is the 1065 adding back 100% meals for CA?

Appreciate any feedback.