A bill to amend the Internal Revenue Code of 1986 to deny interest and depreciation deductions for certain taxpayers, and for other purposes.

This bill, numbered S. 3904 in the 119th Congress and introduced on February 24, 2026, aims to amend the Internal Revenue Code of 1986. Its primary objective is to deny interest and depreciation deductions for specific taxpayers. Additional purposes and key provisions beyond this objective are not specified in the provided context.