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

This bill 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 amends Section 163(j)(8)(A) of the Internal Revenue Code of 1986, as modified by Public Law 119-21. The amendment inserts 'and' at the end of clause (iv) of the section. Clause (vi) of the section is struck. These amendments apply to taxable years beginning after December 31, 2025.

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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 proposes to amend the Internal Revenue Code of 1986. The proposed amendment aims to repeal a modification related to the definition of adjusted taxable income. This repeal concerns the limitation on business interest.

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

Author: Shelley Capito (R-WV)

TL;DR (AI)

The bill repeals a limitation on the deduction of business interest expense, as previously established by Public Law 119-21.
It modifies the definition of adjusted taxable income by reinserting 'and' and removing clause (vi) within Section 163(j)(8)(A) of the Internal Revenue Code.
These changes apply to taxable years beginning after December 31, 2025.

119th Congressin committeeHR. 8101(In Committee)Official page

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

3 sections

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