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Dossier Legislative introduced 23-jan-2025
Bill introduced in Congress — not yet passed by either chamber, and not law.

Small Business Investor Tax Parity Act of 2025

Key claim: The Small Business Investor Tax Parity Act of 2025 (HR652, 119th Congress) would establish tax parity for small business investors and was referred to the House Committee on Ways and Means on 2025-01-23.

Abstract

(HR652 · 119th Congress) Latest action (2025-01-23): Referred to the House Committee on Ways and Means.

Why this matters

Tax treatment of small business investment income (e.g., interest from S-corp bank stockholders vs. partnership/LLC lenders) has long been asymmetric, and parity proposals shift who pays more or less on that income. Tracking HR652’s status matters because it signals renewed congressional interest in equalizing pass-through investor tax treatment, a recurring but unresolved issue in federal tax policy.

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Briefing card

Small Business Investor Tax Parity Act of 2025
Stage: introduced · congress · 23-jan-2025

The Small Business Investor Tax Parity Act of 2025 (HR652, 119th Congress) would establish tax parity for small business investors and was referred to the House Committee on Ways and Means on 2025-01-23.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: congress:119-hr-652:introduced

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