Businesses used to be able to write off meal/entertainment expenses on their taxes. Think of a salesman treating a potential buyer to a dinner, or a boss buying dinner for everyone in the office after a record-setting quarter. Buying baseball tickets for the top seller on the team.

These used to be tax-deductable, and POTUS wants that to be the case again.

Businesses will be incentivized to patronize restaurants and restaurants will benefit from the increased business.