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Standard Summary
Comprehensive overview in 1-2 paragraphs
The ALIGN Act permanently extends 100% bonus depreciation for qualified property investments to stimulate long-term economic growth and business investment.
Key Points
- 1Makes bonus depreciation permanent at 100% for qualified property
- 2Applies to property placed in service after September 27, 2017
- 3Includes specified plants and long-lived trees
- 4Effective as if included in TCJA Section 13201
- 5Aims to accelerate investment and economic growth
- 6Applies to various business asset classes
Impact Areas
Business investmentTax policyEconomic growthFederal revenueVarious industries
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