ALIGN Act
Latest action · Apr 15, 2021 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedApr 15, 2021
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Accelerate Long-term Investment Growth Now Act or the ALIGN Act
This bill makes permanent the expensing of certain new business equipment. Expensing allows the deduction of the full amount of an expense item in the same taxable year.
Cosponsors 122
Members who signed on, in the order they did. Signatures ran from Apr 15, 2021 to Nov 10, 2022; 16 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-GA | A. Drew Ferguson IV | Original | Apr 15, 2021 |
| R-NE | Adrian Smith | Original | Apr 15, 2021 |
| R-OH | Brad R. Wenstrup | Original | Apr 15, 2021 |
| R-WV | Carol D. Miller | Original | Apr 15, 2021 |
| R-IL | Darin LaHood | Original | Apr 15, 2021 |
| R-AZ | David Schweikert | Original | Apr 15, 2021 |
| R-CA | Devin Nunes | Original | Apr 15, 2021 |
| R-IN | Jackie Walorski | Original | Apr 15, 2021 |
| R-MO | Jason Smith | Original | Apr 15, 2021 |
| R-OK | Kevin Hern | Original | Apr 15, 2021 |
| R-PA | Lloyd Smucker | Original | Apr 15, 2021 |
| R-PA | Mike Kelly | Original | Apr 15, 2021 |
| R-KS | Ron Estes | Original | Apr 15, 2021 |
| R-NY | Tom Reed | Original | Apr 15, 2021 |
| R-SC | Tom Rice | Original | Apr 15, 2021 |
| R-FL | Vern Buchanan | Original | Apr 15, 2021 |
| R-IL | Adam Kinzinger | Apr 28, 2021 | |
| R-AZ | Andy Biggs | Apr 28, 2021 | |
| R-UT | Chris Stewart | Apr 28, 2021 | |
| R-NC | Dan Bishop | Apr 28, 2021 | |
| R-TX | Dan Crenshaw | Apr 28, 2021 | |
| R-TN | David Kustoff | Apr 28, 2021 | |
| R-CA | Doug LaMalfa | Apr 28, 2021 | |
| R-GA | Earl L. "Buddy" Carter | Apr 28, 2021 | |
| R-PA | Guy Reschenthaler | Apr 28, 2021 | |
| R-SC | Jeff Duncan | Apr 28, 2021 | |
| R-IN | Jim Banks | Apr 28, 2021 | |
| R-TX | John R. Carter | Apr 28, 2021 | |
| R-CO | Ken Buck | Apr 28, 2021 | |
| R-NY | Lee M. Zeldin | Apr 28, 2021 | |
| R-NC | Madison Cawthorn | Apr 28, 2021 | |
| R-FL | Michael Waltz | Apr 28, 2021 | |
| R-CA | Michelle Steel | Apr 28, 2021 | |
| R-WI | Mike Gallagher | Apr 28, 2021 | |
| R-AZ | Paul A. Gosar | Apr 28, 2021 | |
| R-TN | Scott DesJarlais | Apr 28, 2021 | |
| R-PA | Scott Perry | Apr 28, 2021 | |
| R-NC | Ted Budd | Apr 28, 2021 | |
| R-TN | Tim Burchett | Apr 28, 2021 | |
| R-MN | Tom Emmer | Apr 28, 2021 | |
| R-KS | Tracey Mann | Apr 28, 2021 | |
| R-MS | Trent Kelly | Apr 28, 2021 | |
| R-TX | Van Taylor | Apr 28, 2021 | |
| R-VA | Bob Good | May 4, 2021 | |
| R-PA | Daniel Meuser | May 4, 2021 | |
| R-UT | John R. Curtis | May 4, 2021 | |
| R-TX | Michael C. Burgess | May 4, 2021 | |
| R-LA | Mike Johnson | May 4, 2021 | |
| R-FL | Neal P. Dunn | May 4, 2021 | |
| R-SC | Ralph Norman | May 4, 2021 | |
| R-IA | Randy Feenstra | May 4, 2021 | |
| R-WI | Scott Fitzgerald | May 4, 2021 | |
| R-OK | Stephanie I. Bice | May 4, 2021 | |
| R-VA | Ben Cline | May 11, 2021 | |
| R-WI | Bryan Steil | May 11, 2021 | |
| R-PA | Fred Keller | May 11, 2021 | |
| R-CA | Jay Obernolte | May 11, 2021 | |
| R-MI | John R. Moolenaar | May 11, 2021 | |
| R-VA | Robert J. Wittman | May 11, 2021 | |
| R-OK | Tom Cole | May 11, 2021 | |
| R-AL | Barry Moore | May 14, 2021 | |
| R-WA | Dan Newhouse | May 14, 2021 | |
| R-AZ | Debbie Lesko | May 14, 2021 | |
| R-KY | James Comer | May 14, 2021 | |
| R-TX | Lance Gooden | May 14, 2021 | |
| R-AL | Mo Brooks | May 14, 2021 | |
| R-NC | Richard Hudson | May 14, 2021 | |
| R-WV | Alexander X. Mooney | May 25, 2021 | |
| R-TX | Beth Van Duyne | May 25, 2021 | |
| R-FL | Kat Cammack | May 25, 2021 | |
| R-IL | Mike Bost | May 25, 2021 | |
| R-AL | Mike Rogers | May 25, 2021 | |
| R-FL | Scott Franklin | May 25, 2021 | |
| R-NC | Gregory F. Murphy | Jun 11, 2021 | |
| R-TX | Troy E. Nehls | Jun 11, 2021 | |
| R-KS | Jake LaTurner | Jun 16, 2021 | |
| R-TX | Ronny Jackson | Jun 16, 2021 | |
| R-TN | Diana Harshbarger | Jul 9, 2021 | |
| R-TN | John W. Rose | Jul 9, 2021 | |
| R-MI | Lisa C. McClain | Jul 9, 2021 | |
| R-WY | Liz Cheney | Jul 9, 2021 | |
| R-TX | Chip Roy | Jul 13, 2021 | |
| R-TN | Mark E. Green | Jul 13, 2021 | |
| R-MO | Billy Long | Jul 22, 2021 | |
| R-UT | Blake D. Moore | Jul 22, 2021 | |
| R-MO | Vicky Hartzler | Jul 22, 2021 | |
| R-IA | Mariannette Miller-Meeks | Jul 28, 2021 | |
| R-FL | Maria Elvira Salazar | Aug 3, 2021 | |
| R-KY | Andy Barr | Aug 10, 2021 | |
| R-SD | Dusty Johnson | Aug 10, 2021 | |
| R-MT | Matthew M. Rosendale, Sr. | Sep 28, 2021 | |
| R-FL | Mario Diaz-Balart | Oct 8, 2021 | |
| R-ID | Russ Fulcher | Oct 8, 2021 | |
| R-AR | Eric A. "Rick" Crawford | Oct 21, 2021 | |
| R-FL | Gus M. Bilirakis | Oct 25, 2021 | |
| R-MI | Tim Walberg | Oct 25, 2021 | |
| R-MO | Ann Wagner | Oct 26, 2021 | |
| R-CO | Doug Lamborn | Oct 27, 2021 | |
| R-TX | Roger Williams | Oct 27, 2021 | |
| R-WV | David B. McKinley | Nov 3, 2021 | |
| R-NM | Yvette Herrell | Dec 7, 2021 | |
| R-CA | Ken Calvert | Dec 16, 2021 | |
| R-IL | Mary E. Miller | Jan 11, 2022 | |
| R-MS | Michael Guest | Jan 12, 2022 | |
| R-NE | Don Bacon | Jan 28, 2022 | |
| R-AL | Jerry L. Carl | Feb 2, 2022 | |
| R-FL | John H. Rutherford | Feb 2, 2022 | |
| R-IL | Rodney Davis | Feb 9, 2022 | |
| R-CO | Lauren Boebert | Feb 15, 2022 | |
| R-FL | Carlos A. Gimenez | Feb 28, 2022 | |
| R-TX | Tony Gonzales | Feb 28, 2022 | |
| R-MI | Bill Huizenga | Mar 1, 2022 | |
| R-TX | Brian Babin | Mar 7, 2022 | |
| R-GA | Barry Loudermilk | Mar 15, 2022 | |
| R-SC | Nancy Mace | Apr 14, 2022 | |
| R-TX | August Pfluger | Apr 28, 2022 | |
| R-IN | Larry Bucshon | Jun 28, 2022 | |
| R-FL | Byron Donalds | Jul 26, 2022 | |
| R-WI | Thomas P. Tiffany | Jul 26, 2022 | |
| R-OH | Warren Davidson | Oct 28, 2022 | |
| R-NY | Elise M. Stefanik | Nov 7, 2022 | |
| R-LA | Garret Graves | Nov 10, 2022 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Apr 15, 2021 |
Actions 2
Everything that happened, newest first.
- Apr 15, 2021Introduced in House
- Apr 15, 2021Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 167, no. 65, April 15, 2021, page H1843.
Related bills 6
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 197 | CREATE JOBS Act | Related bill | Feb 3, 2021 |
| S 1166 | ALIGN Act | Identical bill | Apr 15, 2021 |
| HR 2406 | ALIGN Act | Reintroduced Bill | Mar 30, 2023 |
| HR 4792 | Countering Communist China Act | Related bill | Sep 3, 2021 |
| HR 5649 | Bring Entrepreneurial Advancements To Consumers Here In North America Act | Related bill | Oct 20, 2021 |
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment in qualified property is made, and for other purposes.
- Short Title(s) as Introduced
- Accelerate Long-term Investment Growth Now Act
- ALIGN Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Apr 15, 2021Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.