Harvest Meals No Longer Deductible in 2026
The Tax Cuts and Jobs Act changes kicks in this year
The Tax Cuts and Jobs Act was passed at the end of 2017. As part of that legislation farmers were no longer allowed to deduct 100% of meals provided to their employees for harvest, spring planting, etc.
This applied even to those farmers who were providing lodging and meals to their employees including in some cases themselves.
