HR 8101
Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 1:44 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill, the Ensuring Better Interest Treatment and Deductibility Act (EBITDA), aims to restore the original calculation of adjusted taxable income for business interest deductions. Currently, the Internal Revenue Code limits the deduction for business interest income based on a modified adjusted taxable income calculation. This bill seeks to repeal a change made in 2021 that altered this calculation, allowing for more comprehensive business interest deductions. The changes will take effect starting in 2026.
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