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Three-martini lunch
Three-martini lunch
Three-martini lunch
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Three martinis with olives as a garnish
A martini: gin, vermouth, olive

In the United States, the three-martini lunch or noontime three-martini is a leisurely, indulgent lunch enjoyed by businesspeople or lawyers.[1] It is named from the common belief that many people in the above-mentioned professions have enough leisure time and wherewithal to consume more than one martini during the work day. The three-martini lunch became particularly identified in popular culture with Madison Avenue advertising executives in the 1960s and 1970s, who supposedly became more creative after such lunchtime libations.[2]

The term is sometimes used in political debates on tax deductibility of business meals in the United States.[3]

Decline

[edit]

The three-martini lunch is no longer common practice for several reasons; these include the implementation of "fitness for duty" programs by numerous companies, the decreased tolerance of alcohol use,[4] a general decrease in available leisure time for business executives[5] and an increase in the size of the martini.[6]

President John F. Kennedy called for a crackdown on such tax breaks in 1961, but nothing was done at the time.[7] Jimmy Carter condemned the practice during the 1976 presidential campaign.[6] Carter portrayed it as part of the unfairness in the nation's tax laws, claiming that the working class was subsidizing the "$50 martini lunch".[8] A "rich businessman" could write off this type of lunch as a business expense, thereby reducing the cost by his effective tax rate. His opponent, Gerald Ford, in a 1978 speech to the National Restaurant Association, responded with: "The three-martini lunch is the epitome of American efficiency. Where else can you get an earful, a bellyful and a snootful at the same time?"[6][9][10]

Recent times

[edit]

It was once popular in Washington, D.C., but has declined since the early 1990s.[11] The practice has also been affected by changing views on alcohol consumption, while others have chosen to go with new drinks like the vodka martini and cosmopolitan.[12] The cost of some drinks has increased three times faster than the inflation rate.[13]

The entertainment deduction, which includes meals, was reduced to 80 percent in 1987[14] and to 50 percent in 1994.[15]

Comedian George Carlin once commented that the crackdown on the three-martini lunch "shouldn't affect the working man's two-joint coffee break".[16]

See also

[edit]

References

[edit]
Revisions and contributorsEdit on WikipediaRead on Wikipedia

Three-martini lunch

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from Grokipedia
The three-martini lunch refers to a leisurely, alcohol-fueled business luncheon prevalent in mid-20th-century American corporate culture, where executives and professionals would consume multiple martini cocktails over extended midday meals to facilitate deal-making and networking, often subsidized through tax-deductible entertainment expenses. The phrase itself emerged in the , with early mentions linking it to male-dominated expense-account indulgences symbolizing professional success and access to power. This practice, rooted in post-World War II economic expansion and a tolerance for on-the-job drinking, peaked during the when such lunches were fully deductible as ordinary business expenses under U.S. , drawing political scrutiny for enabling perceived excesses at public cost. Efforts to curb it began with President John F. Kennedy's 1961 proposal to eliminate the deduction, which failed, followed by President Jimmy Carter's push in the late 1970s to limit it to 50 percent, ultimately enacted via the under President Ronald , reducing deductibility to 80 percent, and further to 50 percent in 1993. By the 1970s, cultural shifts toward greater productivity, sobriety, and gender inclusivity eroded its prevalence, transforming it into a relic critiqued as emblematic of inefficient privilege rather than essential commerce.

Definition and Origins

Etymology and Early References

The term "three-martini lunch" denotes a leisurely midday meal in which three —a of or mixed with dry , typically garnished with an or lemon twist—are imbibed, evoking an era of extended, alcohol-fueled professional socializing in American white-collar settings. The phrase's is descriptive rather than derived from a specific coinage, arising from the mid-20th-century practice of pairing potent aperitifs with substantive discussions, where the numeral "three" quantified the indulgence to imply both duration and diminished sobriety without outright inebriation. Preceding the precise phrasing, the broader "martini lunch" appeared in journalistic accounts of elongated noontime repasts among elites. The earliest documented instance dates to December 12, 1950, in a column by Robert C. Ruark published in The Greensboro Record, which referenced a "three-hour New York martini lunch" in the context of urban professional excess. A similar usage followed on September 27, 1951, in the Citizen-News, again by Ruark, describing a "three-hour martini luncheon." The variant "three-martini lunch" crystallized in early 1953 amid coverage of governmental and military figures. Its inaugural print appearance occurred on January 28, 1953, in The News-Palladium, where war correspondent Hal Boyle depicted a "three-martini, four-hour lunch" involving extended . Concurrently, the syndicated column "Washington Calling," distributed across multiple U.S. newspapers that January, invoked the term in portraying bureaucratic habits. These references coincided with the martini cocktail's postwar prominence, fueled by shortages' resolution and imports, though the custom predated the numeral-specific label by decades in informal practice.

Emergence in Mid-20th Century Business Culture

The three-martini lunch emerged during the post-World War II economic boom in the United States, particularly in the , as business culture in major cities like New York embraced extended midday meals infused with alcohol to foster informal relationships and creative thinking. In industries such as and , executives normalized consuming multiple —or equivalent drinks—during lunches that often stretched into the afternoon, viewing the practice as a catalyst for deal-making and idea generation in an era before digital communication tools dominated networking. The phrase "three-martini lunch" itself did not appear in common usage before the , gaining traction in the among professionals who claimed such indulgences enhanced productivity and rapport, though actual consumption varied and was often less excessive than the term implied. These gatherings were predominantly male affairs, reflecting the gender dynamics of mid-century corporate America, where alcohol served as a social lubricant in environments prioritizing face-to-face interactions over structured meetings. By the early , the practice had solidified as a symbol of , intertwined with tax policies allowing deductions for business meals, which encouraged their prevalence amid rising corporate prosperity and relaxed attitudes toward daytime drinking. Historical accounts note that while not every lunch involved exactly three martinis, the ritual underscored a causal link—perceived by participants—between moderate intoxication and breakthroughs in and , particularly in creative fields like advertising.

Peak Popularity and Cultural Icon

Representation in Media and Literature

In literature, the three-martini lunch is evoked as a symbol of mid-20th-century professional indulgence and social maneuvering, particularly in Suzanne Rindell's 2016 historical novel Three-Martini Lunch, set in . The narrative intertwines the lives of aspiring writers, editors, and jazz musicians, where extended lunches fueled by multiple martinis enable clandestine dealings, mentorships, and ethical compromises within publishing houses and bohemian circles, capturing the era's blend of ambition and excess. Television provides one of the most enduring depictions through the AMC series (2007–2015), which portrays the 1960s advertising industry. Characters routinely engage in multi-martini business lunches at upscale restaurants, using alcohol to lubricate negotiations, foster client relationships, and navigate office hierarchies, as seen in episodes where executives like close deals over protracted midday drinking sessions that extend into the afternoon. This representation underscores the practice's role in the era's creative and corporate culture, though advertising veteran Jerry Della Femina, who worked in the industry during that period, argued that the show understated the routine nature of such lunches, which often involved three or more martinis as standard for ad executives. Scholarly analyses, such as the 2015 collection Lucky Strikes and a Three Martini Lunch: Thinking About Television's , further examine these portrayals, framing the lunches as emblematic of the show's exploration of masculinity, consumerism, and workplace rituals in post-World War II America. Such media reflections often highlight the practice's dual legacy: a facilitator of bold ideas and informal bonds, yet also a contributor to personal and professional dysfunction amid unchecked alcohol consumption.

Role in Networking and Deal-Making

The three-martini lunch functioned as a primary mechanism for networking and deal-making among American business executives during the mid-20th century, particularly from the through the , by providing an informal setting conducive to building rapport and negotiating agreements outside rigid office structures. These extended midday meals, often held at upscale restaurants in cities like New York, allowed participants to engage in candid discussions over multiple courses and cocktails, where alcohol—typically three martinis—served to lower inhibitions and encourage openness about business opportunities and challenges. In industries such as and , where personal trust often determined contract awards, the ritual mirrored a space, enabling clients to unburden sensitive information to counterparts, thereby strengthening alliances essential for deal closure. This practice's efficacy stemmed from its departure from formal protocols; executives could assess character and compatibility in a social context, fostering loyalty and reciprocity that translated into lucrative partnerships. For instance, advertising agencies leveraged these lunches to secure client commitments, as the relaxed atmosphere—contrasting with sober boardroom haggling—facilitated breakthroughs on stalled negotiations by humanizing participants and revealing mutual interests. Historical accounts from the era confirm that such gatherings were not mere indulgences but strategic necessities, with deal-making often culminating post-prandially amid the haze of gin and vermouth, underscoring alcohol's role in catalyzing decisions that might falter in abstemious settings. Critics later questioned the productivity of these sessions, yet proponents argued their intangible benefits—enhanced interpersonal bonds yielding long-term revenue—outweighed immediate inefficiencies, as evidenced by the prevalence of expense-account reimbursements for such outings in corporate ledgers of the time. The lunch's structure, blending with , thus embodied a causal link between and , where moderated inebriation promoted and collaboration pivotal to .

Economic and Tax Treatment

Historical Deductibility Under U.S. Tax Law

Under the (IRC) Section 162, business expenses deemed ordinary and necessary, including meals associated with business discussions, were fully deductible prior to major reforms in the . This treatment dated back to the inception of the modern federal in 1913, allowing executives to expense lunches involving multiple alcoholic drinks—epitomized by the "three-martini lunch"—as legitimate costs of generating income, provided they met substantiation requirements under Treasury regulations. Such deductions subsidized corporate entertainment, with critics arguing they encouraged excessive spending on lavish midday alcohol consumption that impaired productivity. The Revenue Act of 1962 introduced IRC Section 274, imposing stricter rules on entertainment and meal deductions by requiring expenses to be "directly related" to or "associated with" active conduct of , but did not impose percentage limitations on allowable amounts. Full deductibility persisted through the mid-20th century, coinciding with the cultural peak of the three-martini lunch in – American culture, where such meals facilitated deal-making in industries like and . By the early , these practices drew scrutiny during debates, as lawmakers viewed them as emblematic of inefficient preferences favoring high earners. The marked a pivotal shift, capping deductions for meals and entertainment at 80% of costs, effective for amounts paid or incurred after December 31, 1986. This change aimed to curb perceived abuses, including alcohol-heavy lunches, while preserving partial deductibility for verified purposes; the provision applied to expenses like the three-martini lunch if not deemed "lavish or extravagant" under Section 274. The Omnibus Budget Reconciliation Act of 1993 further reduced the limit to 50%, effective January 1, 1994, reflecting ongoing congressional efforts to limit taxpayer subsidies for non-essential socializing. These reforms significantly diminished the financial incentive for such practices, contributing to their cultural decline.

Key Legislative Changes and Debates

Prior to the , business meal and entertainment expenses, including those epitomized by the three-martini lunch, were fully deductible under Section 274 of the if deemed ordinary and necessary for business purposes. This provision, dating back to the 1954 , faced early criticism as a loophole enabling personal indulgences at taxpayer expense; President Kennedy in proposed eliminating such deductions to broaden the tax base and reduce rates, arguing they distorted economic incentives by subsidizing non-essential activities. President Carter echoed this in 1978, seeking to cap entertainment deductions at 50%, but largely retained full deductibility amid from business interests claiming meals facilitated essential deal-making. The marked a pivotal shift, limiting deductions for meals and to 80% of costs to address perceived abuses, with the three-martini lunch invoked in ional debates as a symbol of excessive, alcohol-fueled expense claims that narrowed the tax base and favored high-income executives. Proponents of the cap, including Treasury Secretary , argued it would raise revenue for rate reductions while preserving incentives for legitimate networking, estimating annual savings of $2.5 billion; opponents, such as the , contended it penalized routine practices without curbing true evasion. This change applied to expenses after December 31, 1986, requiring stricter substantiation like receipts and business purpose documentation. Further restriction came via the Omnibus Budget Reconciliation Act of 1993, reducing the deduction to 50% effective for costs incurred after December 31, 1993, as part of deficit-reduction efforts under President Clinton, with lawmakers citing ongoing evidence of inflated claims and the policy's role in subsidizing luxury over productivity. Debates highlighted equity concerns, as the benefit disproportionately aided wealthier taxpayers who could afford such outings, while revenue estimates projected $4 billion in additional collections over five years; business advocates pushed back, asserting the cut hampered relationship-building in industries reliant on face-to-face interactions. The Tax Cuts and Jobs Act of 2017 eliminated deductions for entertainment (e.g., sporting events) but retained the 50% limit for meals, reinforcing the distinction amid arguments that meals retained some verifiable business value. Temporary expansions occurred during the ; the Consolidated Appropriations Act of 2021 allowed 100% deductibility for restaurant-provided meals in 2021 and 2022 to bolster the sector, projected to cost $5-10 billion in forgone but defended as targeted economic stimulus. This revived debates, with critics like Representatives and introducing the 2021 CHILD Care Act to repeal it, labeling it an inefficient for alcohol consumption over investments, while supporters viewed it as pragmatic relief without long-term precedent. Overall, these changes reflect a congressional toward tighter controls, balancing needs against claims of utility, with empirical data on abuse—such as IRS audits revealing overstated claims—informing restrictions despite persistent for leniency.

Benefits and Positive Impacts

Facilitation of Informal Business Relationships

The three-martini lunch served as a key mechanism for cultivating informal business relationships by providing a relaxed, alcohol-fueled environment that encouraged candid conversations and personal rapport among executives, particularly in mid-20th-century American business culture. This practice, prevalent from the 1950s to the 1970s in sectors like advertising, finance, and law, allowed participants to step away from structured office settings, lowering inhibitions and fostering trust through extended interactions over meals and drinks. Historical accounts describe these lunches as venues where deals were negotiated and sealed in a pre-digital era, before technologies like email and video calls dominated communication, emphasizing face-to-face bonding essential for long-term partnerships. Proponents argued that the moderate consumption of alcohol during these lunches enhanced social connectivity, enabling unfiltered discussions on sensitive topics such as agency fees, shareholder pressures, and competitive strategies, which built mutual understanding and loyalty. Former President encapsulated this view, stating that "the three-martini lunch is the epitome of American efficiency," highlighting its perceived role in streamlining business efficiency through interpersonal dynamics. supports the underlying mechanism, indicating that moderate alcohol intake promotes psychological and strengthens close personal bonds by facilitating improved social interactions and reducing . In practice, these lunches often occurred at upscale establishments like The Palm or in , where executives from advertising agencies mingled with clients, using the informal atmosphere to resolve conflicts and explore opportunities that formal meetings might stifle. Anecdotes from business leaders, such as those at midwestern restaurants where founders of firms like gathered over drinks, illustrate how shared libations created camaraderie and trust, paving the way for collaborative ventures. This relational approach contrasted with transactional interactions, prioritizing enduring networks over immediate transactions, as evidenced by the cultural depiction and defense of such practices during political debates in the .

Contributions to Productivity and Creativity

The three-martini lunch, prevalent in mid-20th-century American business culture, was credited by contemporaries with fostering through a relaxed environment that lowered inhibitions and encouraged during informal discussions. Former President described it as "the epitome of American efficiency," arguing that the moderate alcohol consumption facilitated candid exchanges essential for innovative deal-making and problem-solving. Empirical research supports the notion that mild can enhance certain aspects of creative by selectively impairing cognitive control, which allows for broader associations and insight-based solutions. In a study published in Consciousness and Cognition, participants with blood alcohol concentrations around 0.03%—comparable to one or two drinks—solved creative problems on the more quickly and accurately than sober counterparts, as reduced focus on irrelevant details promoted remote idea connections. Similarly, a 2017 study in found that low-dose alcohol (mean BAC of 0.03%) improved performance on tasks requiring creative , such as , without broadly detrimental effects. These mechanisms align with historical accounts of lunches where alcohol enabled executives to generate novel strategies amid the era's high-stakes and sectors. In terms of , the practice contributed to long-term by strengthening interpersonal bonds and accelerating negotiations in a pre-digital era reliant on face-to-face interactions. The alcohol-induced relaxation reportedly expedited trust-building, leading to faster closures on contracts that might otherwise stall in formal settings, as evidenced by anecdotal efficiencies in 1960s-1970s corporate lore where such lunches preceded major mergers and campaigns. Moderate has also been linked to temporary boosts in associative , where participants in controlled experiments generated more novel word pairings under mild intoxication, mirroring the brainstorming dynamics of extended meals. However, these benefits were dose-dependent, with effects diminishing beyond moderate levels akin to three martinis.

Criticisms and Controversies

Health and Productivity Risks

Consuming three martinis, each typically containing 2 to 3 ounces of distilled spirits, equates to approximately 6 to 9 standard drinks, resulting in blood alcohol concentrations often exceeding 0.10% for an average , which severely impairs cognitive functions including executive planning, verbal fluency, , and psychomotor coordination. This acute intoxication increases the immediate risk of on-the-job errors, poor judgment in business decisions, and accidents, particularly if operating machinery or vehicles post-lunch, as evidenced by elevated mistake rates under raised blood alcohol levels. In professional settings, such impairment directly undermines safe and effective performance, with studies linking higher alcohol intake to impaired work functioning in 77% of associations examined across performance domains like and interpersonal relations. Productivity suffers through both immediate and residual effects, including reduced concentration, slower reaction times, and diminished problem-solving capacity persisting for hours after consumption, even as blood alcohol levels decline. drinking correlates with —attending work while impaired—leading to suboptimal output, as well as increased from hangovers or related ; for instance, severe alcohol use patterns contribute to an average of 32 missed workdays annually per affected individual. Broader analyses confirm alcohol consumption's role in overall inefficiencies, including higher rates of sickness absence and on-site deficits. Long-term engagement in three-martini lunches exacerbates health risks, fostering patterns of heavy drinking associated with chronic conditions such as , cardiovascular strain, and accelerated cognitive decline, including brain volume reduction and elevated incidence. Unlike light intake (up to one daily), which some longitudinal data suggest may not hasten in women, doses equivalent to three martinis consistently demonstrate neurotoxic effects, heightening vulnerability to persistent deficits in and executive function. These outcomes underscore the causal link between such habitual midday bingeing and diminished professional longevity, independent of purported social benefits.

Equity and Tax Subsidy Arguments

Critics of the business meal deduction under Section 274(n), which allows taxpayers to deduct 50% of qualifying expenses for meals directly related to business, argue that it functions as a government subsidy for what often amounts to personal consumption rather than essential operational costs. This subsidy effectively reduces the net cost of such meals by half the taxpayer's marginal —for instance, a 37% bracket taxpayer saves 18.5% on each dollar spent—channeling forgone federal revenue into private perks like extended lunches involving alcohol, epitomized by the "three-martini lunch" stereotype. Prior to the , full deductibility enabled widespread abuse, including lavish entertainment disguised as business necessities, prompting reductions to 80% and later 50% to curb such subsidization of non-productive activities. Equity concerns center on the deduction's regressive structure, which disproportionately advantages high-income executives and corporations capable of incurring and substantiating such expenses, while lower-income taxpayers shoulder the broader revenue loss without equivalent benefits. Howard Gleckman of the Tax Policy Center described temporary expansions, such as the 100% deductibility for meals in –2022 under the Consolidated Appropriations Act, as "especially pointless" rewards for executives "gaming the system" rather than aiding struggling small restaurants, with benefits accruing to deal-makers in upscale settings over rank-and-file workers. The Joint Committee on Taxation estimated this provision alone would cost $6.3 billion in lost revenue, effectively transferring public funds to a narrow class of high earners whose marginal rates amplify the subsidy's value, thus violating principles of horizontal equity by treating similarly situated taxpayers unequally based on spending capacity and documentation prowess. These arguments gained traction during legislative debates, with opponents framing the deduction as an inequitable "giveaway" that perpetuates elite networking norms at taxpayer expense, particularly evident in backlash to the 2020 pandemic relief package's full deductibility clause, projected to forfeit over $5 billion while small eateries faced closures and job losses without direct relief. Proposals for tiered deductions—higher rates for low-revenue firms and lower for large ones—have been suggested to mitigate this disparity, aiming to align the subsidy more closely with fairness by scaling benefits inversely with income scale. Nonetheless, defenders counter that verifiable business purpose requirements prevent abuse, though empirical patterns of usage in executive-heavy sectors underscore the equity critique's persistence.

Decline and Contributing Factors

Shifts in Corporate Culture and Policies

Beginning in the and accelerating through the 1980s, corporate America increasingly adopted policies restricting alcohol consumption during work hours, reflecting heightened awareness of its detrimental effects on and . Excessive daytime drinking, once normalized in industries like and , came under scrutiny as studies quantified annual workplace costs from at $33 billion to $68 billion, encompassing , accidents, and reduced output. Companies implemented "fitness for duty" requirements, mandating that employees remain unimpaired and alert, which directly curtailed practices like multi-martini business lunches. These shifts were influenced by broader cultural changes, including the stigmatization of day drinking as unprofessional, with executives favoring or abstaining altogether to project sobriety. By the 1990s, risk-averse corporate cultures further entrenched these policies amid rising legal liabilities, such as potential employer responsibility for alcohol-related incidents like impaired driving or exacerbated by intoxication. Employee Assistance Programs (EAPs) proliferated, offering confidential support for alcohol dependency rather than enabling consumption, signaling a pivot from tolerance to intervention. Restaurants observed this evolution firsthand, with patrons requesting separate bills to exclude alcohol from reimbursements, underscoring how firms tightened oversight on reimbursable to mitigate reputational and financial risks. Wellness initiatives gained traction, promoting health clubs over boozy outings and aligning with linking moderate alcohol limits to better long-term performance. These policy evolutions contributed to a drier lunch landscape, where alcohol transitioned from a deal-sealing to a marginal activity, often confined to after-hours or non-work settings. While not universally enforced, the trend reflected causal links between alcohol impairment and measurable declines in acuity, with corporations prioritizing verifiable efficiency over informal traditions.

Broader Societal Changes

The decline of the three-martini lunch coincided with heightened public awareness of alcohol's health risks, particularly following increased research and media coverage in the and linking excessive daytime drinking to impaired judgment, reduced productivity, and long-term conditions such as and cardiovascular issues. This shift was amplified by broader societal movements toward wellness and , including the rise of and anti-drunk driving campaigns like MADD, founded in 1980, which stigmatized alcohol consumption during work hours as irresponsible. Empirical data from the period showed workplace alcohol policies tightening, with companies implementing "fitness for duty" standards to mitigate liability from impaired employees, reflecting a causal link between daytime intoxication and accidents or errors. Parallel changes in demographics, notably the increased participation of women in professional roles from the onward, altered norms around business socializing. Women's entry into male-dominated fields reduced tolerance for alcohol-fueled environments often characterized by heavy drinking and informal deal-making, as these settings posed risks of or exclusion; studies indicate women faced heightened in high-drinking workplaces. By the , as female leadership rose—evidenced by labor force participation climbing from 43% in 1970 to 57% by 1990—business culture pivoted toward inclusive, sober interactions, hastening the rejection of rituals like extended boozy lunches that reinforced imbalances. Generational turnover further entrenched these trends, with and Gen Z exhibiting markedly lower alcohol consumption rates compared to prior cohorts; Gallup surveys from the 2020s report U.S. adult drinking at historic lows, with Gen Z (ages 18-28 in 2025) abstaining at rates 20-30% higher than at similar ages. This reflects broader cultural reevaluations prioritizing , work-life balance, and productivity over leisure drinking, influenced by digital communication reducing the need for in-person, alcohol-dependent networking.

Modern Status and Legacy

Current Business Meal Practices

In modern professional settings, business meals have shifted toward sobriety and efficiency, largely supplanting the alcohol-heavy traditions of prior decades. A 2025 Gallup survey reports that U.S. alcohol consumption has reached a record low, with only 54% of adults drinking and 61% believing moderate intake harms health, influencing workplace norms where productivity trumps indulgence. Younger professionals, comprising a growing share of the , drive this change by favoring non-alcoholic networking, reducing reliance on drinks for deal-making or rapport-building. Power lunches persist but emphasize restraint, with 31% of executives opting for complete to maintain focus, though 25% report to partake. Corporate data reveals alcohol's portion of food and beverage spending fell from 13.9% in 2022 to 12.5% in 2024, signaling fiscal and cultural pivots toward healthier alternatives like mocktails or . Many firms now default to alcohol-free events—76% of employees prefer this format—fostering inclusivity for non-drinkers and remote workers via virtual platforms that minimize in-person indulgence. Health-conscious menus dominate, prioritizing nutrient-dense options over caloric excess, while policies in sectors like tech and explicitly curb daytime drinking to mitigate risks like impaired . This evolution aligns with linking sobriety to enhanced output, as abstainers report sharper and fewer absences compared to moderate drinkers. Legacy elements linger in select industries like or legacy firms, but overall, meals serve functional roles—quick ideation or client rapport—sans the three-martini haze.

Nostalgia, Revivals, and Policy Discussions

The three-martini lunch evokes nostalgia for a bygone era of mid-20th-century American business culture, particularly among those reminiscing about the relaxed pace of work in industries like advertising, as popularized by the television series . This sentiment portrays the practice as emblematic of a time when extended, boozy lunches facilitated unhurried deal-making and , contrasting with modern demands that prioritize constant availability over leisurely meals. Such nostalgia often highlights perceived benefits like informal networking, though on its net effects remains anecdotal and mixed, with critics noting risks of impaired from alcohol consumption. Efforts to revive the three-martini lunch have surfaced sporadically, driven by cultural assertions of professional identity amid shifting work norms. In , reports indicated a resurgence in some U.S. and European business circles, where executives embraced drinking lunches to reclaim autonomy from corporate oversight and trends, viewing it as a against sanitized office environments. Post-2020, amid recovery, informal calls emerged for reinstating leisurely business meals to foster human connections eroded by virtual meetings, though actual adoption has been limited by health awareness and liability concerns. Policy discussions surrounding the three-martini lunch center on the tax deductibility of business meals, a contentious issue in U.S. fiscal debates. Prior to the Tax Reform Act of 1986, such expenses were fully deductible, fueling perceptions of abuse as a subsidy for executive indulgences; the law capped deductions at 80%, later reduced to 50% under the 2017 Tax Cuts and Jobs Act (TCJA), while eliminating entertainment deductions entirely. In 2020-2021, amid COVID-19 restaurant sector distress, the Consolidated Appropriations Act temporarily restored 100% deductibility for business meals through 2022, a provision championed by President Trump to stimulate dining but criticized as an ineffective "boondoggle" that primarily benefited high-income executives rather than broadly aiding recovery, with estimates of $5-10 billion in forgone revenue. Bipartisan efforts in 2021 sought to repeal this enhancement to redirect funds toward child care subsidies, arguing it distorted priorities away from family support. Post-2022, deductibility reverted to 50%, reigniting debates over whether such breaks incentivize genuine business activity or merely subsidize personal consumption, with proponents citing economic multipliers from restaurant spending and opponents emphasizing equity concerns in a progressive tax system.

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