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Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

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2026-03-26 — Ensuring Better Interest Treatment and Deductibility Act (EBITDA): S4221 (119th Congress) introduced and referred to Senate Finance on 2026-03-26; would modify §163(j) business interest deduction limitation to use an EBITDA-based (rather than EBIT-based) adjusted taxable income calculation, benefiting capital-intensive borrowers relative to current law. (novelty: 2)

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Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

26-mar-2026 novelty 2 per-area 2 introduces

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