A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of small business investment companies electing to be taxed as regulated investment companies.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow small business investment companies electing to be taxed as regulated investment companies, and having a tax deficiency as a result of a judicial judgment or administrative settlement concerning certain capital gains or dividend deductions to satisfy such deficiencies by paying out dividends within 90 days after the judgment or settlement.…