S. 2962: Small Business Investor Tax Parity Act of 2025

S. 2962 is a federal bill in the 119th Congress. Before this bill, investors receiving dividends from business development companies could not claim the specific business income tax deduction under section 199A that was available to real estate investment trust dividends. After this bill takes effect,… See its sponsors, how members voted, and a plain-English breakdown on PolityLens.