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S 3296 116th Congress Senate Taxation Business expenses Business investment and capital Income tax deductions

ALIGN Act

Introduced: February 25, 2020 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2020
Read twice and referred to the Committee on Finance.
Feb 13, 2020
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now February 13, 2020

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • HR 6802 Related bill ALIGN Act
  • HR 1869 Related bill Restoring Investment in Improvements Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 12
All 12 Republican 11
R
Kennedy, John
Louisiana · Dec 16, 2020
 R
Young, Todd
Indiana · Sep 21, 2020
McSally, Martha
· Jun 10, 2020
 R
Thune, John
South Dakota · Feb 25, 2020
 R
Capito, Shelley Moore
West Virginia · Feb 13, 2020
 R
Cramer, Kevin
North Dakota · Feb 13, 2020
 R
Cruz, Ted
Texas · Feb 13, 2020
 R
Lankford, James
Oklahoma · Feb 13, 2020
 R
Moran, Jerry
Kansas · Feb 13, 2020
 R
Risch, James E.
Idaho · Feb 13, 2020
 R
Scott, Tim
South Carolina · Feb 13, 2020
 R
Tillis, Thomas
North Carolina · Feb 13, 2020
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3296: ALIGN Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-3296/
MLA
"S. 3296: ALIGN Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-3296/.
Bluebook (legal)
S. 3296, 116th Cong. (2026), https://openamerica.io/bill/116-S-3296/.
Markdown link
[S. 3296: ALIGN Act](https://openamerica.io/bill/116-S-3296/)
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