A tax deduction is not a tax credit and a deduction for credit card fees is only a small percentage of the actual cost to the restaurant. If a restaurant has tight margins, most do, they can’t afford the fee. As the price of things drops due to reduced demand in the future this may change, as it has in the past. I would add it to my costs and increase prices on the menu because people are getting tired of extra fees and tip jars for handing someone a bag. There’s a reason Biden’s popularity is below Carter and Nixon’s, Biden’s economic policy is a proven total failure.