H.R. 8101

Summary

H.R. 8101, the Ensuring Better Interest Treatment and Deductibility Act (EBITDA), was introduced in the House on Mar 26, 2026 by Rep. Ron Estes (R) with 22 co-sponsors. It was referred to Ways And Means, and last saw action on Mar 26, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 8101 has 22 co-sponsors.

119 HR 8101 IH: Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
 U.S. House of Representatives
 2026-03-26
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 8101  IN THE HOUSE OF REPRESENTATIVES   March 26, 2026   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    A BILL
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.
1.
Short title
This Act may be cited as the   Ensuring Better Interest Treatment and Deductibility Act (EBITDA)  .
2.
Repeal of modification to definition of adjusted taxable income for purposes of the limitation on business interest
(a)
In general
 Section 163(j)(8)(A)  of the Internal Revenue Code of 1986, as amended by  Public Law 119–21 , is amended by inserting  and  at the end of clause (iv) and by striking clause (vi).
(b)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

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.

Sponsors

Rep. Ron Estes (R) sponsors H.R. 8101, and 22 members have co-sponsored it, 12 of them from the day it was introduced.

Ron Estes

Rep. · R–KS-4 · Sponsor

Introduced Mar 26, 2026

Jodey Arrington

Rep. · R–TX-19 · Co-sponsor

Joined Mar 26, 2026 · Original

Vern Buchanan

Rep. · R–FL-16 · Co-sponsor

Joined Mar 26, 2026 · Original

Randy Feenstra

Rep. · R–IA-4 · Co-sponsor

Joined Mar 26, 2026 · Original

Kevin Hern

Rep. · R–OK-1 · Co-sponsor

Joined Mar 26, 2026 · Original

David Kustoff

Rep. · R–TN-8 · Co-sponsor

Joined Mar 26, 2026 · Original

Darin LaHood

Rep. · R–IL-16 · Co-sponsor

Joined Mar 26, 2026 · Original

Carol Miller

Rep. · R–WV-1 · Co-sponsor

Joined Mar 26, 2026 · Original

Max Miller

Rep. · R–OH-7 · Co-sponsor

Joined Mar 26, 2026 · Original

Blake Moore

Rep. · R–UT-1 · Co-sponsor

Joined Mar 26, 2026 · Original

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Committees

H.R. 8101 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Mar 26, 2026 · 1,160 Bills

Actions

H.R. 8101 has taken 2 actions since Mar 26, 2026.

Votes

H.R. 8101 has not gone to a roll call.

Related bills

1 bill is related to H.R. 8101, as Identical bill.

S 4221Ensuring Better Interest Treatment and Deductibility Act (EBITDA)Mar 26, 2026 · Read twice and referred to the Committee on Finance. · Identical bill

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Titles

H.R. 8101 goes by 3 titles, 1 of them short titles.

• Ensuring Better Interest Treatment and Deductibility Act (EBITDA) — Display Title
• Ensuring Better Interest Treatment and Deductibility Act (EBITDA) — Short Title(s) as Introduced
• 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. — Official Title as Introduced

Lobbying

11 clients hired 10 firms and 181 registered lobbyists who named H.R. 8101 in 21 quarterly filings, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Trade (domestic/foreign), Defense, Energy/Nuclear, Science/Technology, Transportation, Environment/Superfund, Budget/Appropriations.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 181.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files H.R. 8101 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8101’s is Taxation.

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8101, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 57 (Thursday, March 26, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. ESTES:H.R. 8101.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1: the Congress shall havePower To lay and collect Taxes, Duties, Imposts and Excises,to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States;[Page H2777]

Source: congress.gov · legiscan.com