Tax Question: Better to pay tenant or give rent credit?

[Jean-Thierry Aleman]

My tenant made a minor repair I approved of which was needed. Is it better from a tax perspective to pay him or give rent credit for work done?  He has done the job already and did it well.  I'm trying to decide if I give him rent credit for this coming month or just pay him with a check.  I want to know what if any tax implication there is for either choice. Does less income end up being the same as business expense  in the end?

Thank you in advance

[Natalie Kolodij]

Tax wise 6 of 1 half dozen of the other. 

Rent is either lowered by that amount= less taxable income 

or 

Expense is increased by that amount=  less taxable income