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119th CongressS. 1334

Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to increase the percentage limitation on assets of real estate investment trusts which may be held in taxable REIT subsidiaries.

SEC. 1. INCREASE IN PERCENTAGE LIMITATION ON ASSETS OF REIT WHICH MAY BE TAXABLE REIT SUBSIDIARIESTrack 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.

•S 1334 ISText from GovInfo