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Where there are changes to §274 under TCJA, CA statue does not conform to those provisions. See the FTB report for more details:
https://www.ftb.ca.gov/law/legis/Federal-Tax-Changes/2017-051618.pdf
Where there are changes to §274 under TCJA, CA statue does not conform to those provisions. See the FTB report for more details:
https://www.ftb.ca.gov/law/legis/Federal-Tax-Changes/2017-051618.pdf
https://www.schencksc.com/education-center/articles/2018-meals-and-entertainment-deductions may give guidance to your question.
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