The public record · 119th Congress

Small Business Investor Tax Parity Act of 2025

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

Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

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.Official Title as Introduced

Small Business Investor Tax Parity Act of 2025Short Title(s) as Introduced

Legislative history

S. 2962·Senate·Bill·Taxation

Sen. Jim Banks(Republican-Indiana)·

Oct 1, 2025

SenateRead twice and referred to the Committee on Finance.

Documents

Everything Congress printed about this measure. A bill is reprinted each time it changes, the Congressional Research Service summarizes each version, and the committee that reports a bill files its own written account of it.

Bill text

Oct 1, 2025As introduced in the Senate