HR 652
Small Business Investor Tax Parity Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 3:00 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill aims to level the tax treatment between Real Estate Investment Trusts (REITs) and Business Development Companies (BDCs). Currently, investors receive a tax deduction for dividends from REITs under a specific section of the tax code, but not for dividends from BDCs. This legislation would change that, allowing investors to deduct BDC interest dividends in the same way they deduct REIT dividends, potentially boosting investment in BDCs and small businesses.
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