Small Business Investor Tax Parity Act of 2025
In committee: it can still change before the session ends.
- Stage
- In committee
- Started in
- House
- Sponsors
- 5
- Latest action
- Jan 23, 2025
What it does
The Small Business Investor Tax Parity Act of 2025 would amend the Internal Revenue Code to allow the Section 199A deduction for qualified business income to apply to qualified BDC interest dividends in the same way it currently applies to qualified REIT dividends. It defines a qualified BDC interest dividend as a dividend from an electing business development company attributable to net interest income properly allocable to a qualified trade or business. The change would affect investors receiving such dividends and would take effect for taxable years beginning after December 31, 2026.
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.
Loading coverage…
Where it goes next
While a bill can still move, the questions are about people and money.