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SB2962Introduced in the Senate

Small Business Investor Tax Parity Act of 2025

IntroducedSenate Finance

Introduced by Jim Banks, District IN-3

What does this bill do?

Plain-English breakdown

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Official description

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.

Where it stands

Read twice and referred to the Committee on Finance.

October 1, 2025

How did lawmakers vote?

No recorded vote is available for this bill yet.

What do people think?

Citizen Voice

How would you vote on this bill?

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Bill history

  1. Read twice and referred to the Committee on Finance.

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