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ALIGN Act

H.R. 574 Rep. Jodey Arrington (R-TX-19) In committee
Bill text PDF
  1. Introduced Jan 21
  2. Committee Jan 21
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Jan 21, 2025Next: House vote
645d ago Jan 21, 2025: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
15companies, 50 filings
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Member trades
28trades in the last 90 days
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Companies lobbying on this bill

15 companies
Companies by sector
Communications & Media 4Consumer & Retail 3Biotech & Pharma 2Industrials 2Mining & Materials 2Energy 1Services 1
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Summary

This bill permanently allows businesses to deduct the full cost of certain property investments in the year they are made, rather than spreading the deduction over several years. It amends the Internal Revenue Code to make this immediate expensing permanent for qualified property placed in service after September 27, 2017.

Sec. 2, Permanent full expensing for qualified property: This section changes the tax code to set the applicable percentage for bonus depreciation at 100 percent for property placed in service after September 27, 2017, making full immediate expensing permanent. It also makes related technical changes to remove temporary expiration dates and update cross-references in the tax code, including for certain plants and long-term contracts. The effective date makes these changes retroactive to when the original temporary provision was enacted.

Summary of the bill text as introduced in House (Jan 21, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.