If you ignore the section punctuation as an error, there is a reference to 50% deductible meals or 100% deductible meals, when the meals are provided to employees, and there are temporary provisions in place in support of covid-related recovery efforts. This is part of Business Deductions for Business Meals and has nothing to do with payroll Tips. Perhaps someone confused the wording of "restaurant meals" and "server tips" as if that is all related?

Which is why you don't listen to "friends" if they are not professionals for tax regulations.