H.R. 8101, the Ensuring Better Interest Treatment and Deductibility Act, would change how businesses can deduct interest expenses on their taxes by repealing a recent modification to the definition of "adjusted taxable income." Specifically, the bill removes one component of the tax code that limits how much business interest companies can write off, making it easier for businesses—particularly larger corporations and partnerships—to deduct interest payments. The legislation would take effect for tax years beginning after December 31, 2025. The bill was introduced in March 2026 by a group of House Republicans and referred to the Committee on Ways and Means, but no specific funding amounts are mentioned since it primarily modifies existing tax rules rather than appropriating new money.
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