The three-martini lunch is a term used in the United States to describe a leisurely, indulgent lunch enjoyed by businesspersons or executives. It refers to a common belief that many businesspersons have enough leisure time and wherewithal to consume more than one martini during the work day. Steaks or lobster are sometimes considered a staple of these lunches.
Business matters are often discussed at these lunches. The "three-martini lunch" is therefore considered a business expense (which includes travel, meals, etc.) and thus can qualify for a tax deduction.[1]
The three-martini lunch is no longer common practice[2] for several reasons, including the implementation of "fitness for duty" programs by numerous companies, the decreased toleration of alcohol misuse,[3] a general decrease in available leisure time for business executives,[4] and the social stigma attached to drinking during the day in the United States.
Jimmy Carter condemned the practice during the 1976 presidential campaign.[1] 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."[5] This was because a "rich businessman" could write off this type of lunch as a business expense (a 1986 law limited the meal-expense deduction to 80 percent. In 1993, businesspeople were only able to receive a 50 percent write-off).[1][5] His opponent, incumbent President Gerald R Ford, 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?"[1][6]
Comedian George Carlin once commented that while the three-martini lunch was being cracked down on, that it shouldn't affect the working man's "two-joint coffee break".