# 119-s-187: ALIGN Act

119-s-187, ALIGN Act, is a 119th Congress bill sponsored by Sen. Lankford, James [R-OK] (R-OK); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-187
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-187
- Congress: 119
- Title: ALIGN Act
- Status: introduced
- Introduced: 2025-01-22
- Sponsor: Sen. Lankford, James [R-OK] (R-OK)
- Cosponsors: 13
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Would make 100 percent bonus depreciation permanent** for qualified property placed in service after September 27, 2017. The bill would also tidy up internal tax-code references, set a 7-year-or-less recovery-period standard for related rules, and apply the change retroactively to 2017.

## Cosponsors (13)

- Sen. Daines, Steve [R-MT] (R-MT), 2025-01-22T00:00:00.000Z
- Sen. Barrasso, John [R-WY] (R-WY), 2025-01-22T00:00:00.000Z
- Sen. Blackburn, Marsha [R-TN] (R-TN), 2025-01-22T00:00:00.000Z
- Sen. Young, Todd [R-IN] (R-IN), 2025-01-22T00:00:00.000Z
- Sen. Grassley, Chuck [R-IA] (R-IA), 2025-01-22T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-01-22T00:00:00.000Z
- Sen. Capito, Shelley Moore [R-WV] (R-WV), 2025-01-22T00:00:00.000Z
- Sen. Risch, James E. [R-ID] (R-ID), 2025-01-22T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2025-01-22T00:00:00.000Z
- Sen. Lee, Mike [R-UT] (R-UT), 2025-02-04T00:00:00.000Z
- Sen. Hoeven, John [R-ND] (R-ND), 2025-02-05T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2025-02-13T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-04-10T00:00:00.000Z

## Provisions PRIA read

- Permanent 100 percent expensing for businesses: benefit, high. This bill would set bonus depreciation at 100 percent for qualified property placed in service after September 27, 2017. Businesses and farms would be able to deduct the full cost of eligible property in the first year. The bill would remove the prior January 1, 2027 planting or grafting cutoff for…
- 7-year recovery rule for property: mixed, medium. This bill would change a tax rule so it covers property that has a recovery period of 7 years or less. Businesses with short-lived property or long-term contracts could see different tax timing for those assets. The change would be effective as if included in section 13201 of Public Law 115-97.

## Related bills

- 119-s-3752: SAVE America Act
- 119-s-587: Death Tax Repeal Act of 2025
- 119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025
- 119-s-6: Born-Alive Abortion Survivors Protection Act
- 119-s-213: Main Street Tax Certainty Act
- 119-s-3366: Back the Blue Act of 2025

## Sources
- [119-s-187 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/187)

## Related
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-587: Death Tax Repeal Act of 2025](https://policyrisk.com/legislation/119-s-587)
- [119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-s-186)
- [119-s-6: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-s-6)
- [119-s-213: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-s-213)
- [119-s-3366: Back the Blue Act of 2025](https://policyrisk.com/legislation/119-s-3366)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-187 (as of 2025-12-21).