Allows deduction for qualified BDC interest dividends under section 199A of the Internal Revenue Code.

The Small Business Investor Tax Parity Act of 2025 amends the Internal Revenue Code to allow the deduction under section 199A to apply to qualified BDC interest dividends in the same manner as qualified REIT dividends. This applies to dividends from an electing business development company attributable to net interest income properly allocable to a qualified trade or business. The amendments will apply to taxable years beginning after December 31, 2026.

Allows deduction for qualified BDC interest dividends under section 199A of the Internal Revenue Code.

The Small Business Investor Tax Parity Act of 2025 amends the Internal Revenue Code to allow the deduction under section 199A to apply to qualified BDC interest dividends in the same manner as qualified REIT dividends. This applies to dividends from an electing business development company attributable to net interest income properly allocable to a qualified trade or business. The amendments will apply to taxable years beginning after December 31, 2026.