Treatment of rents from qualified health care property

(a) In general Section 856(d)(2) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (B), by striking the period and inserting, and at the end of subparagraph (C), and by adding at the end the following new subparagraph: (D) notwithstanding paragraphs (4), (6), and (8), any amount received or accrued directly or indirectly from qualified health care property (as defined in subsection (e)(6)(D)(i)).. (b) Conforming amendments (1) Section 856(d)(8)(B) of the Internal Revenue Code of 1986 is amended— (A) by striking or a qualified health care property (as defined in subsection (e)(6)(D)(i)), and (B) by striking qualified health care property or. (2) Section 856(d)(9) of such Code is amended— (A) by striking or a qualified health care property (as defined in subsection (e)(6)(D)(i)) in subparagraph (A), (B) by striking or qualified health care property each place it appears in subparagraph (A) and (B), and (C) by striking or qualified health care properties in subparagraph (A). (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.