Not adopted
This amendment was never taken up, and the bill finished without it. It was never voted on.
Its path through Congress
- Introduced
- Pending Consideration
- Failed
What this amendment would do
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Mr. Cotton submitted the amendment numbered SA 2660.
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The purpose of the amendment is to restore the taxable REIT subsidiary asset test.
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It aims to change the Internal Revenue Code of 1986 by striking the
20 percent'' figure and inserting25 percent'' in section 856(c)(4)(B)(ii). -
The change applies to taxable years beginning after December 31, 2025.
- 6/30/2025
- Senate amendment submitted
This bill has no cosponsors