H.R. 652, known as the “Small Business Investor Tax Parity Act of 2025,” aims to modify the Internal Revenue Code of 1986. The bill seeks to allow deductions for qualified Business Development Company (BDC) interest dividends in the same way they are allowed for Real Estate...
Simple Explanation
H.R. 652 wants to give the same tax break to special companies that lend money to help small businesses (called Business Development Companies, or BDCs) as it does to companies that rent out buildings (known as REITs). Starting in 2027, this would help BDCs save money on their taxes.