Small Business Investor Tax Parity Act of 2025
See how your representatives voted on this bill.
DeepSyte matches this bill to the issues you care about and shows whether your reps' votes line up — not party, not press releases. Take the 2-minute values quiz to see your alignment.
Alignment with your views
Sign in and take the values quiz to see how this bill lines up with what you've said.
Summary
This bill amends the Internal Revenue Code to allow Business Development Companies (BDCs) to pass through qualified interest dividends to investors with the same tax deduction treatment as Real Estate Investment Trusts (REITs) under section 199A. Specifically, it permits investors to deduct up to 20% of qualified BDC interest dividends from their taxable income, provided the dividends are attributable to net interest income from qualified business activities. The provision applies to taxable years beginning after December 31, 2026.
Values analysis
Sign in and take the values quiz to get a personalized read on how this bill lines up with your positions.
How your representatives voted
Sign in to see how your representatives voted on this bill.