Bill
S 1334
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.
119th Congress
Introduced by Thom Tillis and 1 co-sponsor
S.1334 raises the REIT TRS asset cap from 20% to 25% starting in 2026, giving REITs more flexibility to use TRSs for non-REIT activities.
Introduced in Senate