Companies that spend effectively to develop property, plant, equipment and even their brands could get a big boost from a tax break proposed by the Trump Administration and Republicans on the House Ways and Means Committee. The break, a little noted part of corporate tax reform efforts, would allow certain companies to deduct from their U.S. taxable income the full amount they spend to develop a capital asset in the year they make the investment, and thereby improve their cash flow and eventual profitability.