Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70439 (as amended)
RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST.
SEC. 70439. RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST.
(a) In General.—Section 856(c)(4)(B)(ii) is amended by striking “20 percent” and inserting “25 percent”.
(b) [26 U.S.C. 856 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
- Cross-references to the US Code
- 26 U.S.C. 856 note