Tax reform should boost business travel this year, according to Bank of America Merrill Lynch. Andrew Didora, an analyst for the bank, said tax reform will be a “significant positive” for corporate spending. Increases in travel and costs, said Didora, should most benefit legacy airlines that are more tied to corporate travel than domestic, leisure-oriented carriers. The analyst said that American, Delta and United would benefit the most from any recovery in fares resulting from the tax plan since they generate roughly two-thirds of their revenue from business travel. He said that if fares returned to the same levels as four years ago, airline revenues from business travel could grow 15 percent this year.