Pub. L. 110-289, div. C, tit. II, subtit. B, sec. 3041
CONFORMING TAXABLE REIT SUBSIDIARY ASSET TEST.
SEC. 3041. CONFORMING TAXABLE REIT SUBSIDIARY ASSET TEST. Section 856(c)(4)(B)(ii) is amended—(1) by striking “20 percent” and inserting “25 percent”, and(2) by striking “REIT subsidiaries” and all that follows, and inserting “REIT subsidiaries,”.