On-Call Services of Vermont provides paging services for plumbers while they are on the road performing services. The paging service must be staffed 24 hours a day and is located in a rural location in order to save on rental costs. On-Call Services requires that their employees remain on site during their lunch hour and as a result provides on-premises meals for their convenience. On-Call Services has requested your services in determining the deductibility of providing these meals to their employees in 2017 and whether or a not there is a limit on the amount deductible. In addition, they would like you to explain whether your advice will change for 2018 based on the passage of H.R. 1 (Tax Cuts and Jobs Act).