In the past, business meals have been 50% deductible. With the new COVID relief bill passed this week, this expanded to 100% for 2021 and 2022.
The criteria to be considered a business meal have not changed. the meals cannot be lavish or extravagant, you or one employee must be present, and the meal must be with a prospective customer / client / supporter / partner / employee / agent / etc. Entertainment is still not deductible and any meals that you wish to claim at an entertainment even must be billed separately on a separate invoice or receipt to be claimed.
Make sure to save your receipt as well as a note describing the nature of the meal, who you were with, and what was discussed.