S. 2962 Introduced Taxation

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.

  1. Introduced
  2. Committee
  3. Passed Senate
  4. Passed House
  5. To President
  6. Became law
Sponsor Sen. Banks, Jim [R-IN] Introduced October 1, 2025 Cosponsors 3 (3 R) Latest action October 1, 2025

Summary

The Congressional Research Service has not published a summary of this bill yet.

Congress.gov

Actions

  1. Oct 1, 2025 Read twice and referred to the Committee on Finance.
  2. Oct 1, 2025 Introduced in Senate

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