Financial Advisory
Section 163(j) in 2026: The Tightening Behind Last Year's Win
Last year's win is this year's fine print. The favorable Section 163(j) calculation returned in 2025; in 2026 two provisions narrow it for the borrowers who benefited most—while rates stay high enough that the deduction doesn't fix the real problem. A guide to planning all three together.
Catherine Reeves
·7 min read