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Senate bill · S. 187 (119th Congress)

ALIGN Act

U.S. Senate

Latest action Feb 5, 2025

Sponsor: James Lankford (U.S. Senator for Oklahoma, Republican)

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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data

Summary

The Act permanently sets the tax deduction for investments in qualified property at 100 percent, allowing businesses to fully deduct the cost of such property in the year it is placed in service.

AI summary. Not an official summary. How we handle summaries

Where it stands

Assigned to a committee for review.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

Senate Committee on Finance · U.S. Senate

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Cosponsors

13

Cosponsors listed on Congress.gov, shown A to Z.

  • Republican13

Shown in neutral colors by design; Agora is non-partisan.

Show the full list (13 names)

Related bills

As identified by Congress.gov.

Full history

  1. Feb 5, 2025

    Introduced

    Introduced in U.S. Senate

    U.S. Senate

  2. Jan 22, 2025

    Introduced

    Introduced in Senate

    U.S. Senate

  3. Jan 22, 2025

    In committee

    Read twice and referred to the Committee on Finance.

    U.S. Senate

  4. Jan 22, 2025

    Referred to committee

    Read twice and referred to the Committee on Finance.

  5. Jan 22, 2025

    Referred to committee

    Read twice and referred to the Committee on Finance.

Show full history (1 earlier event)
  1. Jan 22, 2025

    Referred to committee

    Read twice and referred to the Committee on Finance.

Read the record