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.

The bill introduced in the 119th Congress, designated as S. 1334, aims to amend the Internal Revenue Code of 1986 by increasing the percentage limitation on assets of real estate investment trusts that can be held in taxable REIT subsidiaries. The bill, introduced on April 8, 2025, proposes changes to the current regulations governing these assets to potentially impact real estate investment trust operations. For further details, the full text of the bill can be accessed via the provided link to the official PDF version.