The basic rules for deducting business meals have not changed. The only change is that you get to deduct 100% of it, as opposed to only 50% as it used to be.
The change applies to 2021 and 2022 only. You still deduct only 50% on your 2020 tax return.
This rule applies to all forms of businesses: sole proprietors (Sch C/E/F), LLCs of all kinds, partnerships and corporations.

Here is what I mean by the still-valid old rules, explained in layman's terms.

If you have a local business meal, it must be with someone else involved: your partner, your business associate, your employee, your customer, your lender or, best of all, your tax accountant.
Local dining by yourself does not count, no matter what. Even if you work all day and get hungry. Even if you're on the road all day. Even if you attend an all-day seminar.
When you're out of town on business (requiring an overnight stay out of town), then your solo meals count, too.
For these out-of-town meals, you can use a per-diem daily allowance instead of the actual meal cost. The per-diem rates vary depending on your destination.

Finally, the new law that allowed the 100% deduction specified that the meals must be provided by a "restaurant." The IRS issued Notice 2021-25 clarifying what they mean by a restaurant: basically, any food establishment or a caterer.

“... a business that prepares and sells food or beverages to retail customers for immediate consumption, regardless of whether the food or beverages are consumed on the business’s premises. However, a restaurant does not include a business that primarily sells pre-packaged food or beverages not for immediate consumption, such as a grocery store; specialty food store; beer, wine, or liquor store; drug store; convenience store; newsstand; or a vending machine or kiosk.”

The new 100% deduction for business meals

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