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119th CongressH. R. 2198

Introduced in House

To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.

SEC. 1. RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TESTTrack this section →

(a) In general Section 856(c)(4)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 25 percent. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 2198 IHText from GovInfo