Small Business Investor Tax Parity Act of 2025
In committee: it can still change before the session ends.
- Stage
- In committee
- Started in
- Senate
- Sponsors
- 4
- Latest action
- Oct 1, 2025
What it does
The Small Business Investor Tax Parity Act of 2025 would amend the Internal Revenue Code to extend the Section 199A qualified business income deduction to qualified BDC (Business Development Company) interest dividends, treating them the same as qualified REIT dividends for tax purposes. This change would affect investors who receive interest dividends from electing BDCs, allowing them to deduct a portion of such income under the same rules that apply to REIT dividends. The bill defines a qualified BDC interest dividend as a dividend from an electing BDC attributable to net interest income properly allocable to a qualified trade or business, and the amendment would take effect for taxable…
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
In the news
Reporting that may mention this subject. Possible matches are labeled.
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Where it goes next
While a bill can still move, the questions are about people and money.