# 119-hr-8101: Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

119-hr-8101, Ensuring Better Interest Treatment and Deductibility Act (EBITDA), is a 119th Congress bill sponsored by Rep. Estes, Ron [R-KS-4] (R-KS); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8101
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8101
- Congress: 119
- Title: Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
- Status: introduced
- Introduced: 2026-03-26
- Sponsor: Rep. Estes, Ron [R-KS-4] (R-KS)
- Cosponsors: 23
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Restores the pre-2025 definition of adjusted taxable income used to limit business interest deductions under section 163(j).** It removes the change made by Public Law 119-21 so the earlier calculation applies for taxable years beginning after December 31, 2025. - Businesses that claim the business interest deduction will revert to the prior adjusted taxable income formula, changing how much interest can be deducted for tax years starting in 2026. - Tax preparers and corporate accountants will need to use the restored calculation when applying the section 163(j) limitation for affected tax years. - The measure only changes the statutory definition and does not create new programs, funding, or regulatory enforcement mechanisms.

## Cosponsors (23)

- Rep. Smith, Adrian [R-NE-3] (R-NE), 2026-03-26T00:00:00.000Z
- Rep. Hern, Kevin [R-OK-1] (R-OK), 2026-03-26T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2026-03-26T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2026-03-26T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2026-03-26T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2026-03-26T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2026-03-26T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2026-03-26T00:00:00.000Z
- Rep. Arrington, Jodey C. [R-TX-19] (R-TX), 2026-03-26T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2026-03-26T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2026-03-26T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2026-03-26T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2026-04-09T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2026-04-14T00:00:00.000Z
- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2026-05-13T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2026-06-08T00:00:00.000Z
- Rep. Pfluger, August [R-TX-11] (R-TX), 2026-06-09T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2026-06-23T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2026-06-24T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2026-07-27T00:00:00.000Z
- Rep. Moore, Tim [R-NC-14] (R-NC), 2026-08-13T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2026-09-01T00:00:00.000Z
- Rep. Self, Keith [R-TX-3] (R-TX), 2026-09-16T00:00:00.000Z

## Provisions PRIA read

- Restore prior interest deduction rules: benefit, high. This bill would repeal a recent change to how "adjusted taxable income" is calculated for the business interest limit. If enacted, it would restore the pre-Public Law 119-21 definition used to compute the section 163(j) business interest deduction. The change would apply to taxable years beginning…

## Related bills

- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-1502: North Platte Canteen Congressional Gold Medal Act
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act

## Sources
- [119-hr-8101 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8101)

## Related
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-1502: North Platte Canteen Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1502)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8101 (as of 2026-09-21).