The main purpose of this legislative text is to make a change to the tax code that allows businesses to continue using depreciation, amortization, or depletion when calculating how much business interest they can deduct from their taxable income. This change aims to support businesses by providing them with a more favorable tax treatment, which can encourage investment and growth. The key provision of this legislation is the permanent extension of the allowance for depreciation, amortization, or depletion in determining the income limitation on the deduction for business interest.