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Notice 2021-63

SECTION 1. PURPOSE

Internal Revenue Bulletin 2021-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance regarding the temporary 100-percent deduction for expenses that are paid or incurred after December 31, 2020, and before January 1, 2023, for food or beverages provided by a restaurant for purposes of § 274(n)(2)(D) of the Internal Revenue Code (Code). In particular, the notice sets forth a special rule for applying the temporary 100-percent deduction to the meal portion of a per diem rate or allowance.

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▸Contents — Internal Revenue Bulletin 2021-49
Internal Revenue Bulletin 2021-49

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