Skip to main content
Start of main content

Content Details

S. 2962 (IS) - Small Business Investor Tax Parity Act of 2025

Category
Bills and Statutes
Collection
Congressional Bills
SuDoc Class Number
Y 1.6:
Y 1.4/1:
Congress Number
119th Congress
Congress Session
1st Session
Last Action Date Listed
October 1, 2025
Action
Mr. Banks introduced the following bill; which was read twice and referred to the Committee on Finance
Bill Number
S. 2962
Bill Version
Introduced in Senate (IS)
Short Title
Small Business Investor Tax Parity Act of 2025
Full Title
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.
Sponsors
Jim Banks(IN)
Committees
Committee on Finance (Standing)
United States Code Reference
26 U.S.C.