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Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
To amend the Internal Revenue Code of 1986 to repeal the modification of the definition of adjusted taxable income for purposes of the limitation on business interest.
Summary
The Ensuring Better Interest Treatment and Deductibility Act (EBITDA) would repeal a modification to the business interest deduction limitation rules under the Internal Revenue Code. Specifically, the bill would remove a provision that was added to the definition of "adjusted taxable income" used to determine how much interest expense businesses can deduct. The change would allow businesses to deduct more business interest expenses than currently permitted under existing law. The amendment would apply to taxable years beginning after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Estes, Ron [R-KS-4] (R-KS)
20 cosponsors
- Rep. Arrington, Jodey C. [R-TX-19] (R-TX)
- Rep. Bean, Aaron [R-FL-4] (R-FL)
- Rep. Buchanan, Vern [R-FL-16] (R-FL)
- Rep. Carey, Mike [R-OH-15] (R-OH)
- Rep. Feenstra, Randy [R-IA-4] (R-IA)
- Rep. Fischbach, Michelle [R-MN-7] (R-MN)
- Rep. Hern, Kevin [R-OK-1] (R-OK)
- Rep. Kustoff, David [R-TN-8] (R-TN)
- Rep. LaHood, Darin [R-IL-16] (R-IL)
- Rep. Miller, Carol D. [R-WV-1] (R-WV)
- Rep. Miller, Max L. [R-OH-7] (R-OH)
- Rep. Moolenaar, John R. [R-MI-2] (R-MI)
- Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Rep. Pfluger, August [R-TX-11] (R-TX)
- Rep. Smith, Adrian [R-NE-3] (R-NE)
- Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Rep. Van Duyne, Beth [R-TX-24] (R-TX)
- Rep. Yakym, Rudy [R-IN-2] (R-IN)
Money behind the sponsor
Top reported contributors to Ron Estes’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- TRANSYSTEMS $21,650
- WATCO $13,200
- NULL $11,600
- BERGEN PAIN MANAGEMENT PC $9,900
- ASH BROKERAGE $7,061
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Ron Estes → · Outside spending →
Actions (2)
- Mar 26, 2026 Referred to the House Committee on Ways and Means. · house
- Mar 26, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 26, 2026
Mr. Estes (for himself, Mr. Smith of Nebraska, Mr. Hern of Oklahoma, Mr. Kustoff, Mr. Moore of Utah, Mr. Feenstra, Mrs. Miller of West Virginia, Mr. Miller of Ohio, Mr. Moran, Mr. Arrington, Mr. LaHood, Mr. Buchanan, and Ms. Tenney) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal the modification of the definition of adjusted taxable income for purposes of the limitation on business interest.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Ensuring Better Interest Treatment and Deductibility Act (EBITDA)”.
SEC. 2. REPEAL OF MODIFICATION TO DEFINITION OF ADJUSTED TAXABLE INCOME FOR PURPOSES OF THE LIMITATION ON BUSINESS INTEREST.
(a) In General.—Section 163(j)(8)(A) of the Internal Revenue Code of 1986, as amended by Public Law 119-21, is amended by inserting “and” at the end of clause (iv) and by striking clause (vi).
(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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