Taking Clients to Ballgames Will Cost You More Under New Tax Laws

Businesses — especially smaller firms — may scale back on treating clients to major league baseball games, golf outings and the like after Congress and President Donald Trump ended a tax break for such entertainment.

The tax overhaul that Trump signed Dec. 22 eliminated a 50 percent deduction for business-related expenses for "entertainment, amusement or recreation." Suddenly, luxury boxes at stadiums and arenas — along with theater and concert tickets — will be more costly for firms...

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