This bill amends the Internal Revenue Code to repeal a recent change to how adjusted taxable income is defined for the business interest deduction limit. Sec. 2, Repeal of modification to definition of adjusted taxable income for purposes of the limitation on business interest: The bill strikes clause (vi) from section 163(j)(8)(A) of the Internal Revenue Code, which was added by Public Law 119-21, and adds "and" at the end of clause (iv). This change applies to taxable years starting after December 31, 2025.
Summary of the bill text as introduced in House (Mar 26, 2026), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.
Actions
HouseIntroduced in HouseMar 26, 2026
HouseReferred to the House Committee on Ways and Means.Mar 26, 2026
House Ways and Means CommitteeReferred To Mar 26, 2026
Sponsor and cosponsors23 cosponsors
Rep. Ron Estes (R-KS-4)Sponsor, Mar 26, 2026
Adrian Smith (R-NE-3)OriginalJoined Mar 26, 2026
Blake Moore (R-UT-1)OriginalJoined Mar 26, 2026
Carol Miller (R-WV-1)OriginalJoined Mar 26, 2026
Claudia Tenney (R-NY-24)OriginalJoined Mar 26, 2026
Darin LaHood (R-IL-16)OriginalJoined Mar 26, 2026
David Kustoff (R-TN-8)OriginalJoined Mar 26, 2026
Jodey Arrington (R-TX-19)OriginalJoined Mar 26, 2026
Kevin Hern (R-OK-1)OriginalJoined Mar 26, 2026
Max Miller (R-OH-7)OriginalJoined Mar 26, 2026
Nathaniel Moran (R-TX-1)OriginalJoined Mar 26, 2026
Randy Feenstra (R-IA-4)OriginalJoined Mar 26, 2026
Vern Buchanan (R-FL-16)OriginalJoined Mar 26, 2026
Mike Carey (R-OH-15)Joined Apr 9, 2026
Rudy Yakym (R-IN-2)Joined Apr 14, 2026
Beth Van Duyne (R-TX-24)Joined May 13, 2026
John Moolenaar (R-MI-2)Joined Jun 8, 2026
August Pfluger (R-TX-11)Joined Jun 9, 2026
Michelle Fischbach (R-MN-7)Joined Jun 23, 2026
Gregory Murphy (R-NC-3)Joined Jun 24, 2026
Aaron Bean (R-FL-4)Joined Jul 27, 2026
Tim Moore (R-NC-14)Joined Aug 13, 2026
Pete Sessions (R-TX-17)Joined Sep 1, 2026
Keith Self (R-TX-3)Joined Sep 16, 2026
Amendments0
No amendments offered
Cost estimates and reports0
No cost estimate or committee report yet
Titles2
Short titles
Ensuring Better Interest Treatment and Deductibility Act (EBITDA)Short Title(s) as Introduced
Official titles
To amend the Internal Revenue Code of 1986 to repeal the modification of the definition of adjusted taxable income for purposes of the limitation on business interest.Official Title as Introduced