Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

This bill changes a federal tax rule that limits how much interest businesses can deduct on their taxes. That limit is based partly on a measure called adjusted taxable income. The bill removes one part of that definition, a clause added by a 2025 federal law (Public Law 119-21). The change would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Ron Estes Republican sponsor
• 23 cosponsors