Surgent's Food, Beverage, and Entertainment Expensing After Tax Reform (ELEX)

Course Details


Tuesday, November 26, 2019

4:00am – 6:00am

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC


A basic understanding of the tax rules relating to individual income tax


The Tax Cuts and Jobs Act of 2017 made significant changes to a taxpayer's ability to deduct entertainment expenses, including meals. This program is a two-hour intensive webinar on the changes recently made to the deductibility of entertainment expenditures that practitioners will need to advise their clients.


  • New rules relating to the deductibility of activities considered entertainment, amusement, or recreation and membership dues/professional dues
  • Deductibility of food and beverage expenses
  • Qualified transportation expenses
  • Deduction for facilities expenses


  • Understand the new changes to the tax rules relating to the deductibility of expenses relating to client and employee entertainment, food and beverages, and qualified transportation expenses resulting from the Tax Cuts and Jobs Act of 2017

Designed For

Tax practitioners who anticipate advising clients with respect to client and employee provided entertainment expenses, professional dues and entertainment facilities

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $139.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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