Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
Referred to the House Committee on Ways and Means.
Summary
The bill removes a recent amendment to the tax code that altered how adjusted taxable income is defined for the business interest deduction limitation. It restores the earlier wording of Section 163(j)(8)(A) by deleting one clause and adding a connector. The change takes effect for tax years beginning after December 31, 2025, impacting companies that claim interest expense deductions.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
Topics
Track this bill
Get real-time alerts when HR 8101 changes status, plus AI-powered summaries and stage predictions.
Sign up free