The "Accelerate Long-term Investment Growth Now Act," or ALIGN Act, seeks to make 100% bonus depreciation for qualified business property a permanent fixture of the tax code. This legislative change would allow businesses to immediately deduct the entire cost of eligible investments, rather than spreading those deductions over several years through traditional depreciation schedules. The bill specifically amends section 168(k) of the Internal Revenue Code, establishing the "applicable percentage" for bonus depreciation at 100% for property placed in service after September 27, 2017. By permanently allowing full expensing, the ALIGN Act intends to stimulate business investment and foster long-term economic expansion by improving companies' cash flow. The legislation also includes several conforming amendments to other related sections of the tax code to ensure consistency with the new permanent 100% expensing rule. These amendments are designed to take effect retroactively, as if they were originally included in Public Law 115-97.