H.R.8101

Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

Introduced·3/26/26
Introduced

H. R. 8101

Introduced in House · April 1, 2026

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)”.