I sometimes wonder if anyone follows links provided...

@taxes96786 

The phrase that applies is "enhanced:"

https://www.irs.gov/newsroom/heres-what-businesses-need-to-know-about-the-enhanced-business-meal-ded...

"For 2021 and 2022 only, businesses can generally deduct the full cost of business-related food and beverages purchased from a restaurant. Otherwise, the limit is usually 50% of the cost of the meal."

"Temporary 100% deduction of the full meal portion of a per diem rate or allowance.

A 100% deduction is allowed for certain business meals paid or incurred after 2020 and before 2023. A special rule allows this 100% deduction for the full meal portion of a per diem rate or allowance."

"IRS Tax Tip 2022-91, June 14, 2022

The IRS encourages businesses to begin planning now to take advantage of tax benefits available to them when they file their 2022 federal income tax return. This includes the enhanced business meal deduction.

For 2021 and 2022 only, businesses can generally deduct the full cost of business-related food and beverages purchased from a restaurant. Otherwise, the limit is usually 50% of the cost of the meal.

To qualify for the enhanced deduction:

• The business owner or an employee of the business must be present when food or beverages are provided.
• Meals must be from restaurants, which includes businesses that prepare and sell food or beverages to retail customers for immediate on-premises or off-premises consumption.
• Payment or billing for the food and beverages occurs after December 31, 2020, and before January 1, 2023.
• The expense cannot be lavish or extravagant.

Grocery stores, convenience stores and other businesses that mostly sell pre-packaged goods not for immediate consumption, do not qualify as restaurants."

https://www.irs.gov/newsroom/for-national-small-business-week-plan-now-to-take-advantage-of-tax-bene...

Because this is a temporary provision.

"Section 210 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 provides for the temporary allowance of a 100% business meal deduction for food or beverages provided by a restaurant and paid or incurred after December 31, 2020, and before January 1, 2023. For more information, see Notice 2021-25, 2021-17 I.R.B. 1118, available at IRS.gov/irb/2021-17_IRB#NOT-2021-25; and Notice 2021-63, 2021-49 I.R.B. 835, available at IRS.gov/irb/2021-49_IRB#NOT-2021-63."

Pub 15-B reminds us to not treat the S Corp shareholder-employee as an employee for this benefit.