Folks as a PSA, I am posting this for clarity. I cut this directly from Page 12 of the IRS Pub. 463. I am also posting the link to the webpage. Chapter 2 goes into it specifically. So as OTR truckers, we can deduct 100% of our meals until 2023. They have to be a necessity. They can't be "lavish or extravagant". The daily allowance is $69. This assumes that you are self-employed or an independent contractor, and not getting reimbursed by another party.
"Individuals subject to “hours of service” limits. You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 80%. Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. • Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. • Interstate truck operators and bus drivers who are under Department of Transportation regulations. • Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. • Certain merchant mariners who are under Coast Guard regulations. 7—Food and beverages provided by a restaurant. You can deduct 100% of your meal expenses if the meals are food and beverages provided by a restaurant, and paid or incurred after December 31, 2020, and before January 1, 2023."