H.R. 1778
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES · March 3, 2025 · Sponsor: Mr. Buchanan · Committee: Committee on Ways and Means
Table of contents
Sec. 709. Treatment of syndication fees.
No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.