Client Entertainment Expenses Will NOT be Deductible in 2018…
So long as an expense was directly related to (or, in some cases, even associated with), the active conduct of a trade or business, you were allowed a deduction for an activity generally considered to be entertainment, amusement, or recreation. The limit was up to 50% of the expense, but it was still something and oftentimes worth the expense to do some business while ‘entertaining’.
No deduction period, is allowed for:
-Any activity generally considered to be entertainment, amusement or recreation
-Membership dues to any club organized for recreation or social purposes
-A facility, or portion thereof, used in connection with the above items”