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.
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.


I believe now is the time to be lowering – not raising – taxes on our small businesses. That is why I am cosponsoring the ALIGN Act, which will reduce tax liabilities in addition to fostering long term economic growth. Read the full bill here: → Text - H.R.2558 - 117th Congress (2021-2022): ALIGN Act

Rep. Fulcher was commenting on this link from
Text - H.R.2558 - 117th Congress (2021-2022): ALIGN Act
Text for H.R.2558 - 117th Congress (2021-2022): ALIGN Act