Hello I have several small business clients 1120S and sole proprietors that travel to their client's place of business and use their business credit card for their meals (food and beverages) during the day. These meals are always for the owner and/or employees of the business and sometimes includes the client's meals as well. Do these meals qualify for the 50% deduction in accordance with the IRS. These meals are for day trips NOT for overnight stays. 

The TCJA made it clear that entertainment was no longer a deduction but meals as long as they are an ordinary business expenses while conducting business and not lavish in nature they appear to qualify as deductible expenses. 

Feedback on the deductibility of meals in the general course of business would be appreciated. 

Thanks in advance for your input.