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HR 1890 108th Congress House

Real Estate Investment Trust Improvement Act of 2003

Official title: To amend the Internal Revenue Code of 1986 to simplify certain provisions applicable to real estate investment trusts.

Introduced: April 30, 2003 See on congress.gov
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DebtDividendsFinance and Financial SectorForeign Trade and International FinanceForeign corporationsFutures tradingGovernment Operations and PoliticsGovernment paperworkGovernment publicityGovernment securitiesIncome taxInterestLand transfersLeasesLoan defaultsLoansLumber tradePartnershipsReal estate investmentRentSecuritiesStockholdersStocksSubsidiary corporationsTax administrationTax deductionsTax penaltiesTax returns
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 30, 2003
Referred to the House Committee on Ways and Means.
Apr 30, 2003
Introduced in House
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 Latest action April 30, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
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.
 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1890: Real Estate Investment Trust Improvement Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1890/
MLA
"H.R. 1890: Real Estate Investment Trust Improvement Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1890/.
Bluebook (legal)
H.R. 1890, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1890/.
Markdown link
[H.R. 1890: Real Estate Investment Trust Improvement Act of 2003](https://openamerica.io/bill/108-HR-1890/)
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