If you're talking about Walmart, they announced a one-time bonus of up to $1,000. Walmart estimates that it will cost about $400 million [1], and they employ 2.3 million people [2], so the average bonus is under $200. Meanwhile Walmart will save about $1.8 billion a year in taxes, every year, thanks to the tax cut.
[1] https://www.bloomberg.com/news/articles/2018-01-11/wal-mart-...
[2] https://www.google.be/search?q=number+of+employees+walmart