3.0.0 4531 2023-01-11T13:39:19Z 2023-01-11T13:39:19Z House HR 2017-12-04 115 [Congressional Record Volume 163, Number 197 (Monday, December 4, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. POE of Texas:H.R. 4531.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 18[Page H9620]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-12-04T23:01:45Z 2017-12-04 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-12-04 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-12-04 Introduced in House IntroReferral 1000 9 Library of Congress P000592 Rep. Poe, Ted [R-TX-2] Ted Poe R TX 2 N Taxation Business investment and capital Income tax rates Real estate business Securities Taxation 00 2017-12-04 Introduced in House 2018-06-27T13:17:49Z REIT Parity Act

This bill amends the Internal Revenue Code, with respect to the taxation of rent received by a real estate investment trust (REIT) from real property leased to a taxable REIT subsidiary, to apply the current rules for lodging facilities and health care property to parking facilities.

]]> REIT Parity Act Display Title REIT Parity Act Short Titles as Introduced REIT Parity Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to treat rents received by a real estate investment trust from a parking facility leased to a taxable REIT subsidiary in the same manner as rents from lodging and health care facilities leased to such a subsidiary. Introduced in House 2017-12-04T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr4531ih/xml/BILLS-115hr4531ih.xml 2017-12-04 Referred to the House Committee on Ways and Means. text/xml EN 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. Congressional Research Service, Library of Congress 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.