Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

This bill would change a federal tax rule that limits how much interest businesses can deduct. The limit is based on a figure called "adjusted taxable income." A 2025 law (Public Law 119-21) changed how that figure is calculated, and this bill would repeal one part of that change by removing clause (vi) from the definition. The repeal would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Shelley Moore Capito Republican sponsor
• 8 cosponsors