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H.R. 2198IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 1 · H.R. 2198

Restoration of taxable REIT subsidiary asset test

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(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.