S 2962
Small Business Investor Tax Parity Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 7:37 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- 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 preferential tax treatment for dividends from REITs, but not typically for dividends from BDCs. This legislation would allow small business investors to deduct dividends from qualified BDCs in the same way they deduct dividends from REITs, potentially boosting investment in these types of companies.
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