HR. 1091In Committee

Carried Interest Fairness Act of 2025

Taxs carried interest income at ordinary income rates and applies related tax rules to sales distributions and self employment income

What this bill does

Taxs carried interest income at ordinary income rates and applies related tax rules to sales distributions and self employment income

Key points
  • Require gain recognition on distributions
  • Tax carried interest as ordinary income
  • Treat carried interest sales as ordinary income
  • Impose self employment taxes

Where it stands

Status
In Committee
Latest action
2025-02-06Referred to the House Committee on Ways and Means.

Topics and policy areas

undefinedTaxation