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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 111112 · H.R. 1

Restoration of taxable REIT subsidiary asset test

Title VII — Finance › Subtitle A — Tax › Chapter 4 — Investing in American families, communities, and small businesses

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No wording changed between Passed the House and On the Senate calendar.

How the text changed

Before / AfterRedline
Passed the House · Sec. 111112

(a) In general Section 856(c)(4)(B)(ii) 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 1 EHSEC. 111112
On the Senate calendar · Sec. 111112

(a) In general Section 856(c)(4)(B)(ii) 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 1 PCSSEC. 111112

added wordsremoved wordsComparison computed by Public Law Tracker from the official text