CFO Briefing

Trump’s Big Beautiful Bill Act Gives CFOs Incentive to Spend

Many executives view the tax changes as a positive that may accelerate investments. Plus, Heineken’s CFO talks about Gen-Zs, beer and “growth without capex.”

The president’s landmark tax and spending law contains a provision that allows companies to immediately – and fully – write off certain capital investments.

Photo credit: Bonnie Cash/UPI

Lock
This article is for subscribers only.

Welcome to CFO Briefing, a newsletter dedicated to corporate finance and what leaders need to know. This week, I take a closer look at the One Big Beautiful Bill Act and its impact on companies’ spending plans for 2026. I also speak with Heineken’s Harold van den Broek.

It’s the time of year when finance teams around the world turn their attention to an important exercise: drawing up budgets and spending plans for the coming 12 months. CFOs’ assumptions around tariffs, monetary policy, artificial intelligence and regulatory changes will all come into play. On top of those, there’s one other factor that will influence decision making, if recent conversations and earnings calls are any guide. And that is the Republicans’ sweeping One Big Beautiful Bill Act.