Repeals modification to adjusted taxable income for business interest limitation under the Internal Revenue Code.

The Ensuring Better Interest Treatment and Deductibility Act (EBITDA) repeals a modification to the definition of adjusted taxable income for purposes of the limitation on business interest. This change affects the Internal Revenue Code, specifically section 163(j)(8)(A), and applies to taxable years beginning after December 31, 2025.

Repeals modification to adjusted taxable income for business interest limitation under the Internal Revenue Code.

The Ensuring Better Interest Treatment and Deductibility Act (EBITDA) repeals a modification to the definition of adjusted taxable income for purposes of the limitation on business interest. This change affects the Internal Revenue Code, specifically section 163(j)(8)(A), and applies to taxable years beginning after December 31, 2025.