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Business Interest Deductions Changed Again: What New Section 163(j) Rules Mean for 2026

Business Interest Deductions Changed Again: What New Section 163(j) Rules Mean for 2026

by Dana Borys | Aug 26, 2026 | blog, Cannabis Tax, Corporate Tax Services, Life Sciences Tax, Technology Tax

Businesses carrying significant debt have more room to deduct interest under the current Section 163(j) rules, but the impact depends on how the business calculates adjusted taxable income, or ATI, and how its financing and entity structure interact with the...

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