Sec. 3636. Repeal of preferential dividend rule for publicly offered REITs
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(1)of section 562(c), as amended by the preceding provisions of this Act, is amended by inserting or a publicly offered REIT after a publicly offered regulated investment company . Subsection
(c)of section 562, as so amended, is amended by adding at the end the following new paragraph: For purposes of this subsection, the term publicly offered REIT means a real estate investment trust which is required to file annual and periodic reports with the Securities and Exchange Commission under the Securities Exchange Act of 1934. . The amendment made by this section shall apply to distributions in taxable years beginning after December 31, 2014.