The new Tax Cuts and Jobs Act made several changes to the tax treatment of certain business expenses.
Here is a useful guide to deducting meals and entertainment expenses as well as certain other fringe benefits under the new tax law.  You may find the following chart helpful .

As a general rule, all meals expenses will now be 50% deductible, and entertainment expenses will no longer be deductible.
Historically, most businesses recorded meals & entertainment together as one line item in their books and records.  It may be wise to break out these expenses as two different categories in your books for 2018.  If an entertainment event includes food or beverage as part of the costs, and these amounts are separately stated and reasonable, you may be able to split the cost between meals and entertainment to preserve some of the tax deduction.

Meals Entertainment New Law PDF