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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 On the Senate calendar and Senate changes.

How the text changed

Before / AfterRedline
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
Senate changes · Sec. 70439

(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 EASSEC. 70439

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