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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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Passed the House → 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

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