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Code · BILL · 119th Congress · H.R. 1 (Engrossed in House) — To provide for reconciliation pursuant to title II of H. Con. Res. 14. · Sec. 111112

Sec. 111112. Restoration of taxable REIT subsidiary asset test

29 words·~1 min read·/bill/119/hr/1/eh/section-111112

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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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