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Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

S. 4221 Sen. Shelley Capito (R-WV) In committee
Bill text PDF
  1. Introduced Mar 26
  2. Committee Mar 26
  3. Passed Senate Next
  4. Passed House Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Mar 26, 2026Next: Senate vote
215d ago Mar 26, 2026: Read twice and referred to the Committee on Finance.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
6companies, 15 filings
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7trades in the last 90 days
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Companies lobbying on this bill

6 companies
Companies by sector
Consumer & Retail 2Mining & Materials 2Financials 1Technology & Software 1
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Summary

This bill amends the Internal Revenue Code to repeal a recent change to how adjusted taxable income is defined for the purpose of limiting business interest deductions. Sec. 2, Repeal of modification to definition of adjusted taxable income for purposes of the limitation on business interest: This section modifies section 163(j)(8)(A) of the Internal Revenue Code by adding "and" at the end of clause (iv) and striking clause (vi), effectively reversing a prior amendment. The change applies to taxable years beginning after December 31, 2025.

Summary of the bill text as introduced in Senate (Mar 26, 2026), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.