House bill · 119th Congress · Latest step: Introduced
Small Business Investor Tax Parity Act of 2025
Official title: 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.
Sponsor: Rep. Jodey Arrington R-TXWhere it went
- IntroducedJan 23, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Jan 23, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 652.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ARRINGTON, as printed in the Congressional Record (Vol. 171, No. 14, January 23, 2025, Page H388):Article 1, Section 8 of the United States ConstitutionSource: Congress.gov, Congressional Record January 23, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 54 characters
- Congress.gov bill record
- H.R. 652, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/652
- Record last updated by Congress.gov
- September 19, 2026
- PORKER copy retrieved
- September 24, 2026
- Stored copy, SHA-256 of the file
4c87d403ce7fbf1e38dfec510569906bd3c6f8e6c7d6d27f0724053d9cfa95c9
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of September 19, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 652, last updated September 19, 2026. PORKER’s copy was retrieved September 24, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
4 cosponsors — 1 Republican, 3 Democrats
3 of 4 cosponsors (75%) are from the other party.
Brendan Boyle (D-PA), Danny Davis (D-IL), Gwen Moore (D-WI), Claudia Tenney (R-NY).
More from the sponsor
Other 119th Congress bills sponsored by Rep. Jodey Arrington.
- H.R. 1 (119th) An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
- H.Con.Res. 113 (119th) Establishing the congressional budget for the United States Government for fiscal year 2027 and setting forth the appropriate budgetary…
- H.Con.Res. 14 (119th) Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary…
- H.Res. 492 (119th) Directing the Clerk of the House of Representatives to make a correction in the engrossment of H.R. 1.
- H.R. 842 (119th) Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- H.R. 8781 (119th) Title IX Clarification Act of 2026
Related bills
- S. 2962 (119th) Small Business Investor Tax Parity Act of 2025Identical bill
- H.R. 8415 (119th) Small Business Tax Cut ActRelated bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 24, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.