HR8101Referred to Committee

Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2026-03-26
Introduced
15
Cosponsors
HR
ⓘ
Type

Sponsor

Ron Estes
Ron Estes
Republican · KS · Representative
Votes with party: 97.4% (548 recorded votes)

Full profile: /officials/E000298

Source: Congress.gov · FEC

Cosponsors (15)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2026-03-26

Source: Congress.gov

Committee Activity

Currently in

Previously

Plain-English Summary

This bill would change how businesses calculate their taxable income by adjusting rules around interest deductions and earnings before interest, taxes, depreciation, and amortization (EBITDA). The changes would likely affect how much tax large corporations and businesses owe by allowing them to deduct more interest expenses or calculate their profits differently. The specific impact on individual taxpayers and businesses would depend on the detailed provisions once the bill moves through Congress.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

Subjects

Taxation

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8101 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8101 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 26, 2026 Mr. Estes (for himself, Mr. Smith of Nebraska, Mr. Hern of Oklahoma, Mr. Kustoff, Mr. Moore of Utah, Mr. Feenstra, Mrs. Miller of West Virginia, Mr. Miller of Ohio, Mr. Moran, Mr. Arrington, Mr. LaHood, Mr. Buchanan, and Ms. Tenney) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Ensuring Better Interest Treatment and Deductibility Act (EBITDA)''. SEC. 2. REPEAL OF MODIFICATION TO DEFINITION OF ADJUSTED TAXABLE INCOME FOR PURPOSES OF THE LIMITATION ON BUSINESS INTEREST. (a) In General.--Section 163(j)(8)(A) of the Internal Revenue Code of 1986, as amended by Public Law 119-21, is amended by inserting ``and'' at the end of clause (iv) and by striking clause (vi). (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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