119th Congress · introduced in the House · Mar 18, 2025
To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.
Official title from Congress.gov
Latest action (Mar 18, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
19 citations.
WEYERHAEUSER COMPANY · lobbying firm or registrant: WEYERHAEUSER COMPANY
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Taxation/Internal Revenue Code
$580,000
Spent on own lobbying
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (H.R. 2854, S1686) A…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WEYERHAEUSER COMPANY · lobbying firm or registrant: WEYERHAEUSER COMPANY
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$440,000
Spent on own lobbying
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (H.R. 2854, S1686) A…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NAREIT · lobbying firm or registrant: NAREIT
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$1,294,000
Spent on own lobbying
One Big Beautiful Bill Act (H.R. 1) Tax Reform Proposals International Tax Proposals Monitor Infrastructure Proposals Taxable REIT Subsidiary Limit (HR 2198, S. 1334) Monitor residential rental issues Monitor lodging issues Monitor health care issues ROAD to Housing Act (S. 2651) Energy & resilience issues
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WEYERHAEUSER COMPANY · lobbying firm or registrant: WEYERHAEUSER COMPANY
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$470,000
Spent on own lobbying
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (H.R. 2854, S1686) A…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WEYERHAEUSER CO · lobbying firm or registrant: MONUMENT ADVOCACY
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to restoring the TRS limit under REIT rules, H.R. 2198; H.R. 1, One Big Beautiful Bill Act.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EQUINIX, INC. · lobbying firm or registrant: EQUINIX, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Oct 14, 2025 · issue area: Taxation/Internal Revenue Code
$480,000
Spent on own lobbying
Issues related to the taxable Real Estate Investment Trust subsidiary asset test (HR 2198). Issues related to tax credits in the Inflation Reduction Act. H.R. 1, One Big Beautiful Bill Act.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NAREIT · lobbying firm or registrant: NAREIT
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$2,065,000
Spent on own lobbying
One Big Beautiful Bill Act (H.R. 1) Tax Reform Proposals International Tax Proposals Monitor Infrastructure Proposals Taxable REIT Subsidiary Limit (HR 2198, S. 1334) Monitor residential rental issues Monitor lodging issues Monitor health care issues Energy Star
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
POTLATCHDELTIC CORPORATION · lobbying firm or registrant: POTLATCHDELTIC CORPORATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$100,000
Spent on own lobbying
S. 1334, H.R. 2198: Provisions regarding amending the IRS Code of 1986 to increase percentage limitation on assets of REITs which may be held in taxable REIT subsidiaries.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WEYERHAEUSER CO · lobbying firm or registrant: MONUMENT ADVOCACY
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to restoring the TRS limit under REIT rules, H.R. 2198; H.R. 1, One Big Beautiful Bill Act.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WEYERHAEUSER COMPANY · lobbying firm or registrant: WEYERHAEUSER COMPANY
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 18, 2025 · issue area: Taxation/Internal Revenue Code
$400,000
Spent on own lobbying
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (lobbying for intro,…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NAREIT · lobbying firm or registrant: INVARIANT LLC
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 15, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Educate Members of Congress on REIT tax issues including changes to tax treatment of like-kind exchanges and related party rents; Support H.R. 2198 - A Bill to amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test, and S.1334 - A bill to amend the Internal Revenue Code o…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EQUINIX, INC. · lobbying firm or registrant: EQUINIX, INC.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 15, 2025 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
Issues related to the taxable Real Estate Investment Trust subsidiary asset test (HR 2198). Issues related to tax credits in the Inflation Reduction Act. H.R. 1, One Big Beautiful Bill Act.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
IRON MOUNTAIN · lobbying firm or registrant: HARBINGER STRATEGIES, LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 22, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
H.R.2198: issues related to the taxation of real estate investment trusts.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NAREIT · lobbying firm or registrant: NAREIT
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$1,690,000
Spent on own lobbying
…ion Act Tax Reform Proposals International Tax Proposals Monitor Infrastructure Proposals Main Street Tax Certainty Act (S 1706) Taxable REIT Subsidiary Limit (HR 2198) Revitalizing Downtowns and Main Streets Act of 2025 (HR 2410) Monitor residential rental issues Monitor lodging issues Monitor health care issues
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NAREIT · lobbying firm or registrant: INVARIANT LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Educate Members of Congress on REIT tax issues including changes to tax treatment of like-kind exchanges and related party rents; Support H.R. 2198 - A Bill to amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test; Monitor proposals around Corporate State and Local Incom…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
POTLATCHDELTIC CORPORATION · lobbying firm or registrant: POTLATCHDELTIC CORPORATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$160,000
Spent on own lobbying
S. 1334, H.R. 2198: Provisions regarding amending the IRS Code of 1986 to increase percentage limitation on assets of REITs which may be held in taxable REIT subsidiaries. Neighb…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WEYERHAEUSER CO · lobbying firm or registrant: MONUMENT ADVOCACY
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to restoring the TRS limit under REIT rules, H.R. 2198.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EQUINIX, INC. · lobbying firm or registrant: EQUINIX, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$310,000
Spent on own lobbying
Issues related to the taxable Real Estate Investment Trust subsidiary asset test (HR 2198). Issues related to tax credits in the Inflation Reduction Act.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WEYERHAEUSER COMPANY · lobbying firm or registrant: WEYERHAEUSER COMPANY
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 15, 2025 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
H.R. 2198 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Introduction and support of Neighborhood Homes Investment Act (l…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing