U.S. Senate · 119th Congress · S. 2962

Small Business Investor Tax Parity Act of 2025

A bill to amend the Internal Revenue Code of 1986 to allow the deduction under section 199A to apply to qualified BDC interest dividends in the same manner as qualified REIT dividends.

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Sponsor
Jim BanksR-IN
Introduced
October 1, 2025, in the Senate
Issue areas
Policy area
Taxation (from the Congressional Research Service)
Full text and actions
congress.gov

Votes on this bill (0)

Neither the House nor the Senate has held a roll-call vote on this bill.

Cosponsors (3)

3 Republicans. Each member is shown with the party they were counted with on the day they signed on. How we count these

Signed on later