The Small Business Investor Tax Parity Act of 2025 amends the Internal Revenue Code to allow a deduction for qualified business income to apply to.
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 change applies to dividends from electing business development companies that are attributable to net interest income properly allocable to a qualified trade or business. The amendments will take effect for taxable years beginning after December 31, 2026.
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