119-S1334
A bill to amend the Internal Revenue Code of 1986 to increase the percentage limitation on assets of real estate investment trusts which may be held in taxable REIT subsidiaries.
Last action was on 4-8-2025
SenateCurrent status is Read twice and referred to the Committee on Finance.
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119th CONGRESS
1st Session
S. 1334
1. Increase in percentage limitation on assets of REIT which may be taxable REIT subsidiaries1. Increase in percentage limitation on assets of REIT which may be taxable REIT subsidiaries
(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.