They’re back! That’s right—with COVID-19 infection rates mostly down, your opportunities for acquiring knowledge, having fun and reaping the benefits of attending events such as The Clean Show in Atlanta (July 30-Aug. 2) or TRSA’s 109th Annual Conference in Nashville, TN (Sept. 13-16) are once again possible While not all conventions, trade shows, seminars and events are “in person,” tax write-offs—and restrictions—new and old exist for those attending or participating in these “live” or remote events.

Not surprisingly the tax rules have changed, and there are new write-offs strictly for those attending remote events, seminars and the like. A new ...