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S 1166 117th Congress Senate Taxation Business expenses Business investment and capital Income tax deductions

ALIGN Act

Introduced: April 15, 2021 See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Apr 15, 2021
Read twice and referred to the Committee on Finance.
Apr 15, 2021
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 April 15, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • S 197 Related bill CREATE JOBS Act
  • HR 4792 Related bill Countering Communist China Act
  • HR 5649 Related bill Bring Entrepreneurial Advancements To Consumers Here In North America Act
  • HR 2558 Identical bill ALIGN Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • EB CONSULTING
    for NATIONAL BEER WHOLESALERS ASSOCIATION · Virginia · 1st Quarter (Jan 1 - Mar 31) 2025
 Cosponsors 12
All 12 Republican 12
R
Kennedy, John
Louisiana · Apr 27, 2021
 R
Boozman, John
Arkansas · Apr 20, 2021
 R
Daines, Steve
Montana · Apr 20, 2021
 R
Barrasso, John
Wyoming · Apr 15, 2021
 R
Cramer, Kevin
North Dakota · Apr 15, 2021
 R
Cruz, Ted
Texas · Apr 15, 2021
 R
Lankford, James
Oklahoma · Apr 15, 2021
 R
Risch, James E.
Idaho · Apr 15, 2021
 R
Scott, Tim
South Carolina · Apr 15, 2021
 R
Thune, John
South Dakota · Apr 15, 2021
 R
Tillis, Thomas
North Carolina · Apr 15, 2021
 R
Young, Todd
Indiana · Apr 15, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1166: ALIGN Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-1166/
MLA
"S. 1166: ALIGN Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-1166/.
Bluebook (legal)
S. 1166, 117th Cong. (2026), https://openamerica.io/bill/117-S-1166/.
Markdown link
[S. 1166: ALIGN Act](https://openamerica.io/bill/117-S-1166/)
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