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    <introducedDate>2003-08-01</introducedDate>
    <congress>108</congress>
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        <title>Real Estate Investment Trust Improvement Act of 2003</title>
        <congress>108</congress>
        <number>1890</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2003-04-30</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <text>Read twice and referred to the Committee on Finance.</text>
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        <text>Sponsor introductory remarks on measure. (CR S10917-10918)</text>
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        <fullName>Sen. Hatch, Orrin G. [R-UT]</fullName>
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        <fullName>Sen. Breaux, John B. [D-LA]</fullName>
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        <fullName>Sen. Smith, Gordon H. [R-OR]</fullName>
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        <sponsorshipDate>2003-08-01</sponsorshipDate>
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        <fullName>Sen. Lott, Trent [R-MS]</fullName>
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        <fullName>Sen. Snowe, Olympia J. [R-ME]</fullName>
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        <middleName>J.</middleName>
        <sponsorshipDate>2003-08-01</sponsorshipDate>
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        <fullName>Sen. Santorum, Rick [R-PA]</fullName>
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        <sponsorshipDate>2003-09-23</sponsorshipDate>
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        <fullName>Sen. Bunning, Jim [R-KY]</fullName>
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        <state>KY</state>
        <sponsorshipDate>2003-09-23</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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        <bioguideId>K000148</bioguideId>
        <fullName>Sen. Kerry, John F. [D-MA]</fullName>
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        <lastName>KERRY</lastName>
        <party>D</party>
        <state>MA</state>
        <middleName>FORBES</middleName>
        <sponsorshipDate>2003-10-21</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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      <item>
        <bioguideId>L000035</bioguideId>
        <fullName>Sen. Lincoln, Blanche L. [D-AR]</fullName>
        <firstName>BLANCHE</firstName>
        <lastName>LINCOLN</lastName>
        <party>D</party>
        <state>AR</state>
        <middleName>LAMBERT</middleName>
        <sponsorshipDate>2003-12-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000352</bioguideId>
        <fullName>Sen. Graham, Bob [D-FL]</fullName>
        <firstName>DANIEL</firstName>
        <lastName>GRAHAM</lastName>
        <party>D</party>
        <state>FL</state>
        <middleName>ROBERT</middleName>
        <sponsorshipDate>2003-12-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000102</bioguideId>
        <fullName>Sen. Nickles, Don [R-OK]</fullName>
        <firstName>DONALD</firstName>
        <lastName>NICKLES</lastName>
        <party>R</party>
        <state>OK</state>
        <middleName>LEE</middleName>
        <sponsorshipDate>2004-01-27</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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        <bioguideId>C000705</bioguideId>
        <fullName>Sen. Conrad, Kent [D-ND]</fullName>
        <firstName>KENT</firstName>
        <lastName>CONRAD</lastName>
        <party>D</party>
        <state>ND</state>
        <sponsorshipDate>2004-03-01</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
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      <name>Taxation</name>
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          <name>Aliens</name>
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        <item>
          <name>Commerce</name>
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        <item>
          <name>Corporation taxes</name>
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        <item>
          <name>Corporations</name>
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        <item>
          <name>Debt</name>
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        <item>
          <name>Dividends</name>
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        <item>
          <name>Finance and Financial Sector</name>
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        <item>
          <name>Foreign Trade and International Finance</name>
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          <name>Foreign corporations</name>
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          <name>Interest</name>
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          <name>Land transfers</name>
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          <name>Leases</name>
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          <name>Loan defaults</name>
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          <name>Loans</name>
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        <item>
          <name>Lumber trade</name>
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        <item>
          <name>Partnerships</name>
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        <item>
          <name>Real estate investment</name>
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          <name>Rent</name>
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        <item>
          <name>Securities</name>
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        <item>
          <name>Stockholders</name>
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        <item>
          <name>Stocks</name>
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          <name>Subsidiary corporations</name>
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          <name>Tax administration</name>
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          <name>Tax deductions</name>
        </item>
        <item>
          <name>Tax penalties</name>
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        <item>
          <name>Tax returns</name>
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    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2003-08-01</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2003-09-29T21:23:35Z</updateDate>
        <text><![CDATA[ Real Estate Investment Trust Improvement Act of 2003 - Amends the Internal Revenue Code to revise real estate investment trust (REIT) provisions respecting: (1) straight debt safe harbor; (2) limited rental exception; (3) customary services exception; (4) hedging instruments; (5) prohibited transaction safe harbor; (6) distributions attributable to gain from sales or exchanges of U.S. real property interests; and (7) rules of application for asset requirements and limitations.]]></text>
      </summary>
    </summaries>
    <title>Real Estate Investment Trust Improvement Act of 2003</title>
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        <titleType>Display Title</titleType>
        <title>Real Estate Investment Trust Improvement Act of 2003</title>
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        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to simplify certain provisions applicable to real estate investment trusts.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
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        <titleType>Short Titles as Introduced</titleType>
        <title>Real Estate Investment Trust Improvement Act of 2003</title>
      </item>
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        <type>Introduced in Senate</type>
        <date>2003-08-01T04:00:00Z</date>
        <formats/>
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    <latestAction>
      <actionDate>2003-08-01</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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