U.S. Congress legislation · 119th Congress
HB8101: Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
Status: In committee, March 26, 2026
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.
What the bill says
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.
From the introduced text, March 26, 2026:
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. SECTION 1. Short title This Act may be cited as the Ensuring Better Interest Treatment and Deductibility Act (EBITDA) . SECTION 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.
Sponsors
- Ron Estes (R, HD-004) · primary sponsor
- Adrian Smith (R, HD-NE-3)
- Kevin Hern (R, HD-OK-1)
- David Kustoff (R, HD-008)
- Blake Moore (R, HD-UT-1)
- Randy Feenstra (R, HD-004)
- Carol Miller (R, HD-WV-1)
- Max Miller (R, HD-OH-7)
- Nathaniel Moran (R, HD-001)
- Jodey Arrington (R, HD-019)
- Darin LaHood (R, HD-016)
- Vern Buchanan (R, HD-FL-16)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB8101?
- HB8101 is a bill in Congress (119th Congress): Ensuring Better Interest Treatment and Deductibility Act (EBITDA).
- What does HB8101 do?
- In its own words: 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.
- What is the status of HB8101?
- In committee as of March 26, 2026. Latest action: Referred to the House Committee on Ways and Means. (March 26, 2026).
- Who sponsored HB8101?
- Ron Estes (R, HD-004), with 11 co-sponsors.
- Where is the official record for HB8101?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/8101
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.