S4221
Referred to committee
Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
- Federal
- Senate
- Introduced Mar 26, 2026
- Session 119
Bill Text
Version ISThis Act may be cited as the Ensuring Better Interest Treatment and Deductibility Act (EBITDA).
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).
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
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).
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Legislative Timeline
2 actions-
Introduced in Senate
-
Read twice and referred to the Committee on Finance.