Small Business Investor Tax Parity Act of 2025

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 2 Sponsors

Introduced in Senate Oct 1, 2025 · 454 words Open full page ↗

119TH CONGRESS

1ST SESSION

S. 2962

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.

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PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Introduced — base rate 2%, measured from US's completed sessions
Momentum -6 21/100 from the pace of recorded action
Time since last action -22 383 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.