John B. Hoover is Partner in Holland & Knight's
Washington D.C. office
The National Business Aviation Association (NBAA) on Nov. 5,
2018, filed the attached comments with the Internal Revenue
Service (IRS) regarding IRS Notice 2018-76, which generally permits the
deduction of business meals and implicitly assumes that business
meals are not subject to the entertainment disallowance in IRC
§ 274(a). The NBAA also posted a brief article to its website announcing the
issuance of the comments. (John Hoover, a member of the NBAA Tax
Committee, assisted in drafting these comments.)
The nonentertainment classification of meals is important for
business aviation, because it is common for executives traveling on
a business aircraft to meet over a meal. The concern raised by the
elimination of the business entertainment deduction under the Tax
Cuts and Jobs Act was that if a meal were classified as an
entertainment activity, then the flight to the meal might be
classified
