Can I deduct business meals, and how much?

Yes — business meals are generally 50% deductible when they have a clear business purpose, such as taking a client to lunch or eating while traveling for work. The food and drink can't be "lavish or extravagant," and you (or an employee) must be present. The brief 100% deduction for restaurant meals during 2021–2022 has expired, so plan on 50% now. Entertainment — concert tickets, golf, sporting events — is not deductible at all, even with a client, though a meal at such an event can qualify if billed separately. Keep the receipt plus a quick note of who you met and the business reason; that note is what protects the deduction in an audit. Solo meals at your desk or grabbing lunch alone on a normal workday generally don't qualify.