I know if it helps me I would be willing to reinvest and add more equipment. I did quite a bit of spending for my small concession business this year and was looking to tow the line in 2018 to save up for a concession trailer down the road.
I would think this would help show owners for sure in some way, I know each show budgets for new purchases each year based on how well they do, but my personal thinking would be to reinvest in employee's, better bunk houses, more pay or benefits, which might result in better labor situations.
I like the tax cuts and I am glad that President Trump is working to keep his promises, but I am really happy that the Obamacare individual mandate was removed with this law as well starting in 2018, or as soon as its signed.