NeverTrump "News" Runs Really Dumb Editorial

In its never-ending quest to rid D.C. of Donald Trump, the Examiner runs a really stupid piece, arguing--badly--that returning to fully-deductible meals & entertainment is not going to help restaurants.

So to make their case, they say this:

...He’s wrong. Fully reinstating the deduction would not help struggling restaurants. 

How are companies going to spend more on meals and entertainment for their employees when so many restaurants are closed, and so many offices have shifted to remote work? Incentivizing people to leave their homes and go to restaurants also certainly seems like a public health risk.

Even in normal times, this deduction is bad policy. Ideally, companies would be able to deduct their expenses as soon as possible, as the corporate income tax is a tax on profits (in other words, revenues minus expenses). Companies can deduct the cost of building a new factory or office, and they can deduct the wages they pay their workers. Meals provided to employees are a form of compensation, so it might sound like they should be deductible for companies, just like wages.

But the difference between a corporate deduction for wage payments and a deduction for sponsored meals is that employees pay income taxes on their wages, but not on the benefits they've received from a sponsored meal. Instead of making individual taxpayers keep track of these meals and report them on their taxes, which could result in a lot of annoying tax compliance costs, the next-best solution is simply to not allow corporations to deduct that spending....

Clearly written by someone who has NO CLUE why meals/entertainment were deductible.

They are NOT a reward for employees, by and large; they are a means of capturing a prospect or customer's attention for more than 10 minutes, or for furthering a customer relationship.  IN the many decades I've been in the biz-world, getting a free meal from my employer has been rare, indeed, aside from the usual Christmas party or summer picnic/gathering.

It would be nice if the Examiner hired someone who actually understands American business to write about business matters, no?  Maybe someone over the age of 24, too!!