119th Congress · introduced in the Senate · Apr 8, 2025
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.
Official title from Congress.gov
Latest action (Apr 8, 2025): Read twice and referred to the Committee on Finance.
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.
Read twice and referred to the Committee on Finance.
Introduced in Senate
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 24, 2026.
6 citations.
NAREIT · lobbying firm or registrant: NAREIT
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,213,000
Spent on own lobbying
…x Modernization Tax Reform Proposals International Tax Proposals Infrastructure Proposals Main Street Tax Certainty Act (S.1706) Taxable REIT Subsidiary Limit (S. 1334, HR.5275) Sustainability Issues/Zero Emissions Buildings Modernization of Derivatives Act (MODA) Revitalizing Downtowns and Main Streets Act (HR.2410) Monitor…
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
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 subsidiar…
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
…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 of 1986 to increase the percentage limitation on assets of real estate investment trusts which may be held in taxab…
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 subsidiar…
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