MARK KOHLERMain Street Professionals, Main Street Professionals, Main Street Professionals, Main Street Professionals, Main Street Professionals, LLC · Owner at Main Street Professionals, LLC

How to Still Use the Entertainment Deduction (Since It's Been Cut in 2025)

30 Nov 2025 · 1 min

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This content was created by MARK KOHLER. This content was uploaded by MARK KOHLER. This is a YouTube video titled "How to Still Use the Entertainment Deduction (Since It's Been Cut in 2025)" (created 2025-11-30) featuring MARK KOHLER speaking about U.S. tax changes. Kohler explains effects of the Tax Cuts and Jobs Act and the 2025 elimination of the entertainment deduction for client/third‑party entertainment, and highlights that employer-sponsored company parties with entertainment and food for the benefit of employees can be 100% deductible if structured properly. The excerpt is an informational/tax-advice segment by a single presenter.

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In the Tax Cuts and Jobs Act. Many of you know there was a lot of good stuff in there. Bonus depreciation, writing off vehicles, lots of updates in other areas. But the one thing we hated was to see the entertainment deduction gone and it has not come back. I don't know if it ever will, but it was a 50% write off of any entertainment expenses with clients, employees, your owner, partners, whatever. Gone. We may think that that entertainment deduction is gone in every aspect and way, but it's not the one area you can bring that entertainment deduction back and revive. It is inside a company party event that has entertainment for the benefit of the employees. It is 100% deductible. That's the cool part. It went from 50% entertainment before to now 100% deduction for the entertainment and the food. If it's the proper type of party.