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.
Taxation
AliensCommerceCorporation taxesCorporations
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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
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
Referred to the House Committee on Ways and Means.
Plain-English summary
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
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
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/
"H.R. 1890: Real Estate Investment Trust Improvement Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1890/.
H.R. 1890, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1890/.
[H.R. 1890: Real Estate Investment Trust Improvement Act of 2003](https://openamerica.io/bill/108-HR-1890/)