What does SHORT TITLE. of Ensuring Better Interest Treatment and Deductibility Act (EBITDA) do?

This Act is formally titled the Ensuring Better Interest Treatment and Deductibility Act (EBITDA).

What does REPEAL OF MODIFICATION TO DEFINITION OF ADJUSTED TAXABLE INCOME of Ensuring Better Interest Treatment and Deductibility Act (EBITDA) do?

This section repeals a modification to the definition of adjusted taxable income The repeal applies to the limitation on business interest Amendments are made to Section 163(j)(8)(A) of the Internal Revenue Code of 1986

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Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

Q: What does Preamble of Ensuring Better Interest Treatment and Deductibility Act (EBITDA) do?

This bill aims to amend the Internal Revenue Code of 1986 The amendment targets the definition of adjusted taxable income The purpose is to repeal a modification related to business interest limitation

Last updated: 3/26/2026 · Introduced: 3/26/2026

Author: Ron Estes (R-KS)

TL;DR (AI)

This bill repeals a limitation on the deduction of business interest expense.
The amendment modifies the definition of adjusted taxable income as it relates to business interest.
The Internal Revenue Code of 1986 is amended to remove the modification to the adjusted taxable income definition.

119th Congressin committeeS. 4221(In Committee)Official page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

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