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S. 1334IntroducedSenate · nowHousePresidentLawIn committee
Sec. 1 · S. 1334

Increase in percentage limitation on assets of REIT which may be taxable REIT subsidiaries

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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.

Sec. 1: Increase in percentage limitation on assets of REIT which may be taxable REIT subsidiaries · Public Law Tracker