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163(j)

Section 163(j) business interest deduction — calculator, loan documents, and a chart of an interest-expense ceiling
Business Tax | Tax

Business Interest Deduction 2026: OBBBA Changes

BySW Accounting admin 08/25/202608/25/2026

How much of my business interest is deductible after the OBBBA? The IRS just refreshed its answer. In August 2026, the IRS reissued its Section 163(j) FAQs to reflect the One, Big, Beautiful Bill Act. The core rule still caps the business interest deduction — but the way you calculate the cap, who qualifies as…

Read More Business Interest Deduction 2026: OBBBA ChangesContinue

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