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Interest Deduction (EBITDA Basis)

30% of EBITDA

Can You Write Off Interest Deduction?

Short answer: Interest Deduction (EBITDA Basis) — OBBBA 2026 New Deductions

Business interest deduction on EBITDA basis (2025-2029 temporary restoration).

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.