Article Date:
March 2019

Word Count:



Employee Recreation and Parties Survive TCJA Tax Reform

You take your employees to a hotel meeting room for an all-day intensive training. You buy them lunch.


The cost of the training lunch creates a 50 percent tax deduction.1


You take your employees and their spouses and children to the local country club, where they play golf, play tennis, swim, and enjoy lunch, dinner, and snacks.


The cost of the country club meals and activity produces a 100 percent tax deduction.2


In this article, you will learn the following:



What it means to qualify an employee party for the 100 percent deduction.


What types of employee entertainment qualify for this 100 percent deduction.


How tax law defines entertainment that’s primarily for the benefit of employees. ... Log in to view full article.

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