Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

H.R. 8101 · 119th Congress · Mar 26, 2026 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to repeal the modification of the definition of adjusted taxable income for purposes of the limitation on business interest.

Section 1 Short title

This Act may be cited as the “Ensuring Better Interest Treatment and Deductibility Act (EBITDA)”.

Sec. 2 Repeal of modification to definition of adjusted taxable income for purposes of the limitation on business interest

(a)

In general— Section 163(j)(8)(A) of the Internal Revenue Code of 1986, as amended by Public Law 119–21, is amended by inserting “and” at the end of clause (iv) and by striking clause (vi).

(b)

Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

Lineage

Mar 26, 2026viewing Introduced in House Mr. Estes (for himself, Mr. Smith of Nebraska, Mr. Hern of Oklahoma, Mr. Kustoff, Mr. Moore of Utah, Mr. Feenstra, Mrs. Miller of West Virginia, Mr. Miller of Ohio, Mr. Moran, Mr. Arrington, Mr. LaHood, Mr. Buchanan, and Ms. Tenney) introduced the following bill; which was referred to the Committee on Ways and Means

Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

Section 1 Short title

Sec. 2 Repeal of modification to definition of adjusted taxable income for purposes of the limitation on business interest

Cite this provision

Incoming references