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119-hr-574119th CongressWALLET

ALIGN Act

Sponsored By: Representative Arrington, Jodey C. [R-TX-19]

Introduced

Summary

This bill would make permanent the policy of immediate 100% expensing for qualified business property, extend that treatment explicitly to certain planted or grafted plants, and rewrite related depreciation rules so they apply consistently across the tax code.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Full 100% expensing for businesses and farms

If enacted, businesses could expense 100% of qualifying property in the year it is placed in service after September 27, 2017. Growers and nurseries would get 100% for qualifying plants when planted or grafted, with no January 1, 2027 cutoff. For long‑term contract rules, only property with a recovery period of 7 years or less would qualify. The change would be permanent and treated as if included in the 2017 tax law.

Sponsors & CoSponsors

Sponsor

Arrington, Jodey C. [R-TX-19]

TX • R

Cosponsors

  • Rep. Estes, Ron [R-KS-4]

    KS • R

    Sponsored 1/21/2025

  • Rep. LaHood, Darin [R-IL-16]

    IL • R

    Sponsored 1/21/2025

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 1/21/2025

  • Rep. Hern, Kevin [R-OK-1]

    OK • R

    Sponsored 1/21/2025

  • Rep. Buchanan, Vern [R-FL-16]

    FL • R

    Sponsored 1/21/2025

  • Rep. Van Duyne, Beth [R-TX-24]

    TX • R

    Sponsored 1/21/2025

  • Rep. Feenstra, Randy [R-IA-4]

    IA • R

    Sponsored 1/21/2025

  • Rep. Miller, Carol D. [R-WV-1]

    WV • R

    Sponsored 1/21/2025

  • Rep. Miller, Max L. [R-OH-7]

    OH • R

    Sponsored 1/21/2025

  • Rep. Fulcher, Russ [R-ID-1]

    ID • R

    Sponsored 1/21/2025

  • Rep. Collins, Mike [R-GA-10]

    GA • R

    Sponsored 1/21/2025

  • Rep. Mace, Nancy [R-SC-1]

    SC • R

    Sponsored 1/21/2025

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 1/21/2025

  • Rep. Kustoff, David [R-TN-8]

    TN • R

    Sponsored 1/21/2025

  • Rep. Smucker, Lloyd [R-PA-11]

    PA • R

    Sponsored 1/22/2025

  • Rep. Fallon, Pat [R-TX-4]

    TX • R

    Sponsored 1/23/2025

  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

    Sponsored 1/23/2025

  • Rep. Guest, Michael [R-MS-3]

    MS • R

    Sponsored 1/28/2025

  • Rep. Smith, Adrian [R-NE-3]

    NE • R

    Sponsored 2/7/2025

  • Rep. Schweikert, David [R-AZ-1]

    AZ • R

    Sponsored 2/7/2025

  • Rep. Hudson, Richard [R-NC-9]

    NC • R

    Sponsored 2/7/2025

  • Rep. Yakym, Rudy [R-IN-2]

    IN • R

    Sponsored 2/7/2025

  • Rep. Ellzey, Jake [R-TX-6]

    TX • R

    Sponsored 2/7/2025

  • Rep. McGuire, John J. [R-VA-5]

    VA • R

    Sponsored 2/24/2025

  • Rep. Barr, Andy [R-KY-6]

    KY • R

    Sponsored 3/14/2025

  • Rep. Kiley, Kevin [I-CA-3]

    CA • I

    Sponsored 3/14/2025

  • Rep. Goldman, Craig A. [R-TX-12]

    TX • R

    Sponsored 4/9/2025

  • Rep. Amodei, Mark E. [R-NV-2]

    NV • R

    Sponsored 4/9/2025

  • Rep. Balderson, Troy [R-OH-12]

    OH • R

    Sponsored 4/9/2025

  • Rep. Van Drew, Jefferson [R-NJ-2]

    NJ • R

    Sponsored 5/6/2025

  • Rep. Miller-Meeks, Mariannette [R-IA-1]

    IA • R

    Sponsored 5/6/2025

  • Rep. Stauber, Pete [R-MN-8]

    MN • R

    Sponsored 5/6/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 5/6/2025

  • Rep. Begich, Nicholas J. [R-AK-At Large]

    AK • R

    Sponsored 8/26/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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