Tax attorneys Joshua Odintz and Nicole Elliott wrote an article for Tax Notes about about a proposed law limiting a company's tax deductions for interest expenses. One of the proposals from the Build Back Better Act would add a section to the Internal Revenue Code, limiting interest expense deductibility for companies. Mr. Odintz and Ms. Elliott address the negative impact this kind of policy would have on investments, jobs and the overall economy. The attorneys also talk about other developments regarding limitations and deferrals for interest expenses.