United States 119th Congress Status: In Committee Bipartisan · 34 R · 1 I cosponsors

HR 574 — ALIGN Act

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced January 21, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 35 sponsors

    1 primary, 34 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (34 R · 1 I) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

How this bill changes current law

10 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill amends the Internal Revenue Code to allow for permanent full expensing for qualified property investments.

  • Section 168(k)

    ``(6) Applicable percentage.--For purposes of this subsection, the term `applicable percentage' means, in the case of property placed in service (or, in the case of a specified plant described in paragraph (5), a plant which is planted or grafted) after September 27, 2017, 100 percent.''. → ``(6) Applicable percentage.--For purposes of this subsection, the term `applicable percentage' means, in the case of property placed in service (or, in the case of a specified plant described in paragraph (5), a plant which is planted or grafted) after September 27, 2017, 100 percent.''.

    This change clarifies the applicable percentage for depreciation on qualified property.

  • Section 168(k)(2)(A)

    ``clause (ii) of subparagraph (E), and'' → ``clause (i) of subparagraph (E).''

    This adjustment modifies the references for clarity regarding the applicable percentage calculation.

  • Section 168(k)(2)(A)(i)

    ``clause (iii)''

    This change streamlines the existing subparagraph by removing clause (iii).

  • Section 168(k)(2)(B)

    ``subclauses (II) and (III)''

    This simplifies the structure of the subparagraph by removing unnecessary subclauses.

  • Section 168(k)(2)(B)(i)(bb)

    ``subclauses (IV) through (VI)'' → ``subclauses (II) through (IV), respectively;''

    This renumbers remaining subclauses to maintain correct order.

  • Section 168(k)(2)(B)

    ``clause (ii)''

    This change removes the second clause, potentially simplifying the tax code's application.

  • Section 168(k)(2)(C)(i)

    ``and subclauses (II) and (III) of subparagraph (B)(i)''

    This removes references to previous subclauses that are no longer present.

  • Section 168(k)(2)(C)(ii)

    ``subparagraph (B)(iii)'' → ``subparagraph (B)(ii)''

    This updates the reference to align with prior amendments.

  • Section 168(k)(5)(A)

    ``planted before January 1, 2027, or is grafted before such date to a plant that has already been planted,'' → ``planted or grafted''.

    This change broadens the conditions for what qualifies as eligible property.

  • Section 460(c)(6)(B)

    ``which'' and all that follows through the period → ``which has a recovery period of 7 years or less.''

    This change specifies the recovery period for better clarity in the tax code.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 34 co-sponsors · 512 not signed on

Sponsors (1)

Co-sponsors (34)

Not signed on (512)

512 members have not signed on to this bill.

Show all 512 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation healthcare
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Frequently asked questions

Who sponsors HR 574?
HR 574 is sponsored by Arrington, Jodey C. (Republican), Estes, Ron (Republican), LaHood, Darin (Republican), Tenney, Claudia (Republican), Hern, Kevin (Republican), Buchanan, Vern (Republican), Van Duyne, Beth (Republican), Feenstra, Randy (Republican), Miller, Carol D. (Republican), Miller, Max L. (Republican), Fulcher, Russ (Republican), Collins, Mike (Republican), Mace, Nancy (Republican), Carey, Mike (Republican), Kustoff, David (Republican), Smucker, Lloyd (Republican), Fallon, Pat (Republican), Moore, Blake D. (Republican), Guest, Michael (Republican), Smith, Adrian (Republican), Schweikert, David (Republican), Hudson, Richard (Republican), Yakym, Rudy (Republican), Ellzey, Jake (Republican), McGuire, John J. (Republican), Barr, Andy (Republican), Kiley, Kevin (Independent), Goldman, Craig A. (Republican), Amodei, Mark E. (Republican), Balderson, Troy (Republican), Van Drew, Jefferson (Republican), Miller-Meeks, Mariannette (Republican), Stauber, Pete (Republican), Fitzpatrick, Brian K. (Republican), and Begich, Nicholas J. (Republican).
What is the current status of HR 574?
This bill is in committee in the House. Introduced January 21, 2025. It must pass committee before a floor vote.
Where can I track HR 574?
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