Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
The bill repeals the 2025 ATI modification under IRC 163(j), restoring pre-2025 rules for business-interest deductibility starting in 2026.
The bill repeals the 2025 ATI modification under IRC 163(j), restoring pre-2025 rules for business-interest deductibility starting in 2026.
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Bill text & amendments
The official bill text and any amendments will be posted here once available.