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Code · BILL · 119th Congress · H.R. 1 (EAS) — 101 HR 1 EAS: FEHB Protection Act of 2025 · Sec. 70439

Sec. 70439. Restoration of taxable REIT subsidiary asset test

29 words·~1 min read·/bill/119/hr/1/eas/section-70439

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Section 856(c)(4)(B)(ii) is amended by striking 20 percent and inserting 25 percent . The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
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