1. Short title This Act may be cited as the Accelerate Long-term Investment Growth Now Act or the ALIGN Act . 2. Permanent full expensing for qualified property (a) In general Paragraph (6) of section 168(k) of the Internal Revenue Code of 1986 is amended to read as follows: (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. . (b) Conforming amendments (1) Section 168(k) of the Internal Revenue Code of 1986 is amended— (A) in paragraph (2)— (i) in subparagraph (A)— (I) in clause (i)(V), by inserting and at the end; (II) in clause (ii), by striking clause (ii) of subparagraph (E), and and inserting clause (i) of subparagraph (E). ; and (III) by striking clause (iii); (ii) in subparagraph (B)— (I) in clause (i)— (aa) by striking subclauses (II) and (III); and (bb) by redesignating subclauses (IV) through (VI) as subclauses (II) through (IV), respectively; (II) by striking clause (ii); and (III) by redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively; (iii) in subparagraph (C)— (I) in clause (i), by striking and subclauses (II) and (III) of subparagraph (B)(i) ; and (II) in clause (ii), by striking subparagraph (B)(iii) and inserting subparagraph (B)(ii) ; and (iv) in subparagraph (E)— (I) by striking clause (i); and (II) by redesignating clauses (ii) and (iii) as clauses (i) and (ii), respectively