To amend section 199A of the Internal Revenue Code of 1986 to allow the deduction under that section to apply to qualified BDC interest dividends in the same manner as qualified REIT dividends.
Small Business Investor Tax Parity Act of 2023
This bill allows a tax deduction for qualified business development company interest dividends on the same basis as qualified real estate investment trust (REIT) dividends.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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