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ALIGN Act (S-187) · Congress.wiki

Text Versions

Text as it was Introduced in Senate

January 22, 2025

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Amendments

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Related Legislation

Sponsors (14)

House Votes

Vote Data Not Available

Senate Votes

Pending Committee

January 22, 2025 (1 year ago)

Read twice and referred to the Committee on Finance.

Presidential Signature

Signature Data Not Available

United StatesSenate Bill 187S 187

ALIGN Act

Taxation

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house
president

Introduced January 22, 2025 by James Lankford · Last progress 1 year ago

AI Summary

Makes 100% bonus depreciation (full expensing) permanent for qualified property placed in service after September 27, 2017, by setting the applicable percentage to 100%. It also implements technical and conforming changes to the depreciation rules and a related recovery-period rule, and treats the changes as if they had been included in the earlier tax act that originally enacted temporary bonus depreciation.

Texasrepresentative·Charles Roy

Taxation

Bring Entrepreneurial Advancements To Consumers Here In North America Act

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senate

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1 cosponsor·Updated 3 hours ago·Last progress April 3, 2025

Texasrepresentative·Jodey Cook Arrington

Taxation

ALIGN Act

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senate

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34 cosponsors·Updated 4 hours ago·Last progress January 21, 2025

Wisconsinrepresentative·Glenn Grothman

Taxation

CREATE JOBS Act

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senate

president

3 cosponsors·Updated 4 hours ago·Last progress June 12, 2025

Texassenator·Rafael Edward Cruz

Taxation

CREATE JOBS Act

senate

house

president

Updated 4 hours ago·Last progress June 12, 2025