FILE - In this Dec. 7, 2011, a waiter reaches for plates at a restaurant in San Francisco. The IRS is making it simpler for business owners to deduct the cost of meals with customers and clients. The agency last week issued guidance for the deductibility of food and meals under the tax law enacted in December 2018. The law eliminated a long-standing deduction for business entertainment expenses like tickets to shows and sporting events. But it left some confusion about whether company owners could deduct the cost of taking clients or staffers to a restaurant. Photo: Associated Press/AP Photo/Eric Risberg, File