USA Company Tax Deduction

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Hi,
I have a partner in my LLC.
And he came up with the idea.
We own a construction business and he has another company on his own. He also has a company Credit card with some travel benefits.
So his idea is that he buys material on his credit card give me a receipt and I will give him a check on that amount from our other company.
Does it matter that Bill to: is not company that wants to deduct the tax?
Thank you Mike
 

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