H.R. 8101

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8101 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8101

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.

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IN THE HOUSE OF REPRESENTATIVES

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)''.

SEC. 2. REPEAL OF MODIFICATION TO DEFINITION OF ADJUSTED TAXABLE INCOME 
FOR PURPOSES OF THE LIMITATION ON BUSINESS INTEREST.

(a) In General.--Section 163(j)(8)(A) of the Internal Revenue Code 
of 1986, as amended by Public Law 119-21, is amended by inserting 
``and'' at the end of clause (iv) and by striking clause (vi).
(b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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