<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee1e02fb675">
    <name type="corporate">
         <namePart>United States Government Publishing Office</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
              <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
        </role>
         <role>
              <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
              <roleTerm authority="marcrelator" type="code">dst</roleTerm>
        </role>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress</namePart>
         <namePart>House of Representatives</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">author</roleTerm>
              <roleTerm authority="marcrelator" type="code">aut</roleTerm>
        </role>
         <description>Government Organization</description>
    </name>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">government publication</genre>
    <language>
         <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
    </language>
    <extension>
         <collectionCode>BILLS</collectionCode>
         <searchTitle>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.;Ensuring Better Interest Treatment and Deductibility Act (EBITDA);H.R. 8101 (IH)
    </searchTitle>
         <category>Bills and Statutes</category>
         <waisDatabaseName>119_cong_bills</waisDatabaseName>
         <branch>legislative</branch>
         <dateIngested>2026-04-01</dateIngested>
    </extension>
    <titleInfo>
         <title>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.</title>
    </titleInfo>
    <titleInfo type="alternative">
         <title>Ensuring Better Interest Treatment and Deductibility Act (EBITDA)</title>
    </titleInfo>
    <titleInfo type="alternative">
         <title>H.R. 8101 (IH)
    </title>
    </titleInfo>
    <originInfo>
         <publisher>U.S. Government Publishing Office</publisher>
         <dateIssued encoding="w3cdtf">2026-03-26</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <note type="source content type">deposited</note>
         <digitalOrigin>born digital</digitalOrigin>
         <extent>2 p.</extent>
    </physicalDescription>
    <classification authority="sudocs">Y 1.6:</classification>
    <classification authority="sudocs">Y 1.4/6:</classification>
    <identifier type="local">P0b002ee1e02fb675</identifier>
    <identifier type="uri">https://www.govinfo.gov/app/details/BILLS-119hr8101ih</identifier>
    <identifier type="preferred citation">H.R. 8101</identifier>
    <identifier type="stock number">021-610-00252-9</identifier>
    <identifier type="Parent ILS system id">000501532</identifier>
    <identifier type="Child ILS system id">000325573</identifier>
    <identifier type="Parent ILS title">Congressional bills</identifier>
    <identifier type="Child ILS title">House bills</identifier>
    <identifier type="former package identifier">f:h8101_ih.txt</identifier>
    <location>
         <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/BILLS-119hr8101ih</url>
         <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/BILLS-119hr8101ih/html/BILLS-119hr8101ih.htm</url>
         <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/BILLS-119hr8101ih/pdf/BILLS-119hr8101ih.pdf</url>
         <url displayLabel="XML rendition" access="raw object">https://www.govinfo.gov/content/pkg/BILLS-119hr8101ih/xml/BILLS-119hr8101ih.xml</url>
    </location>
    <accessCondition type="GPO scope determination">fdlp</accessCondition>
    <recordInfo>
         <recordContentSource authority="marcorg">DGPO</recordContentSource>
         <recordCreationDate encoding="w3cdtf">2026-04-01</recordCreationDate>
         <recordChangeDate encoding="w3cdtf">2026-04-01</recordChangeDate>
         <recordIdentifier source="DGPO">BILLS-119hr8101ih</recordIdentifier>
         <recordOrigin>machine generated</recordOrigin>
         <languageOfCataloging>
              <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
        </languageOfCataloging>
    </recordInfo>
    <name type="personal">
         <namePart>Ron Estes</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm authority="marcrelator" type="text">sponsor</roleTerm>
              <roleTerm authority="marcrelator" type="code">spn</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Adrian Smith</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Kevin Hern</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>David Kustoff</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Blake D. Moore</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Randy Feenstra</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Carol D. Miller</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Max L. Miller</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Nathaniel Moran</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Jodey C. Arrington</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Darin LaHood</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Vern Buchanan</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Claudia Tenney</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress</namePart>
         <namePart>House of Representatives</namePart>
         <namePart>Committee on Ways and Means</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">associated name</roleTerm>
              <roleTerm authority="marcrelator" type="code">asn</roleTerm>
        </role>
    </name>
    <relatedItem type="isReferencedBy">
         <titleInfo>
              <title>United States Code</title>
        </titleInfo>
    </relatedItem>
    <relatedItem type="isReferencedBy">
         <titleInfo>
              <title>United States Public Law 21 (119th Congress)</title>
        </titleInfo>
         <identifier type="public law citation">Public Law 119-21</identifier>
         <identifier type="public law citation">Public Law No 119-21</identifier>
    </relatedItem>
    <extension>
         <docClass>hr</docClass>
         <accessId>BILLS-119hr8101ih</accessId>
         <congress>119</congress>
         <session>2</session>
         <originChamber>HOUSE</originChamber>
         <currentChamber>HOUSE</currentChamber>
         <billNumber>8101</billNumber>
         <billVersion reprint="false">ih</billVersion>
         <fileSuffix>ih</fileSuffix>
         <shortTitle type="measure">Ensuring Better Interest Treatment and Deductibility Act (EBITDA)</shortTitle>
         <officialTitle>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.</officialTitle>
         <action date="2026-03-26">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</action>
         <congCommittee authorityId="hswm00" chamber="H" congress="119" type="S">
                                
              <name type="authority-standard">Committee on Ways and Means</name>
                                
              <name type="authority-short">Ways and Means</name>
                            
        </congCommittee>
         <congMember bioGuideId="E000298" chamber="H" congress="119" party="R" role="SPONSOR" state="KS">
                                
              <name type="parsed">Mr. Estes</name>
                                
              <name type="authority-fnf">Ron Estes</name>
                                
              <name type="authority-lnf">Estes, Ron</name>
                            
        </congMember>
         <congMember bioGuideId="S001172" chamber="H" congress="119" party="R" role="COSPONSOR" state="NE">
                                
              <name type="parsed">Mr. Smith of Nebraska</name>
                                
              <name type="authority-fnf">Adrian Smith</name>
                                
              <name type="authority-lnf">Smith, Adrian</name>
                            
        </congMember>
         <congMember bioGuideId="H001082" chamber="H" congress="119" party="R" role="COSPONSOR" state="OK">
                                
              <name type="parsed">Mr. Hern of Oklahoma</name>
                                
              <name type="authority-fnf">Kevin Hern</name>
                                
              <name type="authority-lnf">Hern, Kevin</name>
                            
        </congMember>
         <congMember bioGuideId="K000392" chamber="H" congress="119" party="R" role="COSPONSOR" state="TN">
                                
              <name type="parsed">Mr. Kustoff</name>
                                
              <name type="authority-fnf">David Kustoff</name>
                                
              <name type="authority-lnf">Kustoff, David</name>
                            
        </congMember>
         <congMember bioGuideId="M001213" chamber="H" congress="119" party="R" role="COSPONSOR" state="UT">
                                
              <name type="parsed">Mr. Moore of Utah</name>
                                
              <name type="authority-fnf">Blake D. Moore</name>
                                
              <name type="authority-lnf">Moore, Blake D.</name>
                                
              <name type="authority-other">Blake Moore</name>
                            
        </congMember>
         <congMember bioGuideId="F000446" chamber="H" congress="119" party="R" role="COSPONSOR" state="IA">
                                
              <name type="parsed">Mr. Feenstra</name>
                                
              <name type="authority-fnf">Randy Feenstra</name>
                                
              <name type="authority-lnf">Feenstra, Randy</name>
                            
        </congMember>
         <congMember bioGuideId="M001205" chamber="H" congress="119" party="R" role="COSPONSOR" state="WV">
                                
              <name type="parsed">Mrs. Miller of West Virginia</name>
                                
              <name type="authority-fnf">Carol D. Miller</name>
                                
              <name type="authority-lnf">Miller, Carol D.</name>
                                
              <name type="authority-other">Carol Miller</name>
                            
        </congMember>
         <congMember bioGuideId="M001222" chamber="H" congress="119" party="R" role="COSPONSOR" state="OH">
                                
              <name type="parsed">Mr. Miller of Ohio</name>
                                
              <name type="authority-fnf">Max L. Miller</name>
                                
              <name type="authority-lnf">Miller, Max L.</name>
                                
              <name type="authority-other">Max Miller</name>
                            
        </congMember>
         <congMember bioGuideId="M001224" chamber="H" congress="119" party="R" role="COSPONSOR" state="TX">
                                
              <name type="parsed">Mr. Moran</name>
                                
              <name type="authority-fnf">Nathaniel Moran</name>
                                
              <name type="authority-lnf">Moran, Nathaniel</name>
                            
        </congMember>
         <congMember bioGuideId="A000375" chamber="H" congress="119" party="R" role="COSPONSOR" state="TX">
                                
              <name type="parsed">Mr. Arrington</name>
                                
              <name type="authority-fnf">Jodey C. Arrington</name>
                                
              <name type="authority-lnf">Arrington, Jodey C.</name>
                                
              <name type="authority-other">Jodey Arrington</name>
                            
        </congMember>
         <congMember bioGuideId="L000585" chamber="H" congress="119" party="R" role="COSPONSOR" state="IL">
                                
              <name type="parsed">Mr. LaHood</name>
                                
              <name type="authority-fnf">Darin LaHood</name>
                                
              <name type="authority-lnf">LaHood, Darin</name>
                            
        </congMember>
         <congMember bioGuideId="B001260" chamber="H" congress="119" party="R" role="COSPONSOR" state="FL">
                                
              <name type="parsed">Mr. Buchanan</name>
                                
              <name type="authority-fnf">Vern Buchanan</name>
                                
              <name type="authority-lnf">Buchanan, Vern</name>
                            
        </congMember>
         <congMember bioGuideId="T000478" chamber="H" congress="119" party="R" role="COSPONSOR" state="NY">
                                
              <name type="parsed">Ms. Tenney</name>
                                
              <name type="authority-fnf">Claudia Tenney</name>
                                
              <name type="authority-lnf">Tenney, Claudia</name>
                            
        </congMember>
         <law congress="119" isPrivate="false" number="21"></law>
         <isPrivate>false</isPrivate>
         <isAppropriation>false</isAppropriation>
         <USCode title="26"></USCode>
    </extension>
</mods>