CONGRESS FOR VOTERS

Ron Estes (R-KS)

Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

H.R. 8101 · House bill Taxation

A Republican bill with 23 Republican cosponsors · See all 23 cosponsors

Last activity — Referred to the House Committee on Ways and Means.

In committee

Introduced and handed to a committee in the chamber it started in.

The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.

Its path through Congress

  1. Introduced
  2. In Committee

What this bill would do

This bill is titled the ``Ensuring Better Interest Treatment and Deductibility Act (EBITDA)''. It proposes an amendment to the Internal Revenue Code of 1986. Specifically, the bill aims to repeal a previous modification regarding the definition of adjusted taxable income. This change would affect the limitation on business interest. The adjustments are intended to modify section 163(j)(8)(A) of the code. These amendments would apply to taxable years beginning after December 31, 2025.

Yes· 3 of 4

  • Scored +3

    Does this raise the taxes companies pay?

    The bill limits the deduction of business interest by repealing a specific modification, which effectively increases the tax burden on businesses.

  • Scored +1

    Does this reduce what the federal government owes?

    By increasing business tax liabilities through interest deduction limits, the bill may slightly increase federal revenue.

  • Scored +1

    Does this make the government pay for what it commits to?

    The bill could enhance fiscal position by increasing tax collections from business interest limitations.

The opposite· 3 of 5

  • Scored -4

    Would business owners be better off under this?

    The bill negatively impacts business owners by reducing the deductibility of interest.

  • Scored -3

    Does this cut taxes for small businesses?

    The repeal of the modification likely increases the effective tax rate for businesses by limiting interest deductibility.

  • Scored -3

    Does this make it easier to run a small business?

    The reduction in interest deductibility may place a heavier financial burden on businesses.