# 119-hr-574: ALIGN Act

119-hr-574, ALIGN Act, is a 119th Congress bill sponsored by Rep. Arrington, Jodey C. [R-TX-19] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-574
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-574
- Congress: 119
- Title: ALIGN Act
- Status: introduced
- Introduced: 2025-01-21
- Sponsor: Rep. Arrington, Jodey C. [R-TX-19] (R-TX)
- Cosponsors: 34
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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.

## Cosponsors (34)

- Rep. Estes, Ron [R-KS-4] (R-KS), 2025-01-21T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-01-21T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-01-21T00:00:00.000Z
- Rep. Hern, Kevin [R-OK-1] (R-OK), 2025-01-21T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-01-21T00:00:00.000Z
- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2025-01-21T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-01-21T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-01-21T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-01-21T00:00:00.000Z
- Rep. Fulcher, Russ [R-ID-1] (R-ID), 2025-01-21T00:00:00.000Z
- Rep. Collins, Mike [R-GA-10] (R-GA), 2025-01-21T00:00:00.000Z
- Rep. Mace, Nancy [R-SC-1] (R-SC), 2025-01-21T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-01-21T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2025-01-21T00:00:00.000Z
- Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-01-22T00:00:00.000Z
- Rep. Fallon, Pat [R-TX-4] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-01-23T00:00:00.000Z
- Rep. Guest, Michael [R-MS-3] (R-MS), 2025-01-28T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-02-07T00:00:00.000Z
- Rep. Schweikert, David [R-AZ-1] (R-AZ), 2025-02-07T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2025-02-07T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2025-02-07T00:00:00.000Z
- Rep. Ellzey, Jake [R-TX-6] (R-TX), 2025-02-07T00:00:00.000Z
- Rep. McGuire, John J. [R-VA-5] (R-VA), 2025-02-24T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2025-03-14T00:00:00.000Z
- Rep. Kiley, Kevin [I-CA-3] (I-CA), 2025-03-14T00:00:00.000Z
- Rep. Goldman, Craig A. [R-TX-12] (R-TX), 2025-04-09T00:00:00.000Z
- Rep. Amodei, Mark E. [R-NV-2] (R-NV), 2025-04-09T00:00:00.000Z
- Rep. Balderson, Troy [R-OH-12] (R-OH), 2025-04-09T00:00:00.000Z
- Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ), 2025-05-06T00:00:00.000Z
- Rep. Miller-Meeks, Mariannette [R-IA-1] (R-IA), 2025-05-06T00:00:00.000Z
- Rep. Stauber, Pete [R-MN-8] (R-MN), 2025-05-06T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-05-06T00:00:00.000Z
- Rep. Begich, Nicholas J. [R-AK-At Large] (R-AK), 2025-08-26T00:00:00.000Z

## Provisions PRIA read

- Full 100% expensing for businesses and farms: benefit, high. 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 recov…

## Related bills

- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-1301: Death Tax Repeal Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025

## Sources
- [119-hr-574 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/574)

## Related
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-574 (as of 2026-04-21).