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HR 4539 111th Congress House Taxation Capital gains tax Foreign and international corporations Income tax rates Interest, dividends, interest rates Real estate business Taxation of foreign income U.S. and foreign investments

Real Estate Revitalization Act of 2010

Introduced: January 27, 2010 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Jan 27, 2010
Referred to the House Committee on Ways and Means.
Jan 27, 2010
Introduced in House
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 Plain-English summary Congressional Research Service

Real Estate Revitalization Act of 2010 - Amends the Internal Revenue Code, with respect to foreign investment in United States real property, to: (1) redefine "United States real property interest" to eliminate exclusions relating to interests in holding corporations; (2) treat distributions of real property interests by a real estate investment trusts (REIT) or a regulated investment company (RIC) as ordinary dividends; and (3) repeal the election allowed to foreign corporations to be treated as a domestic corporation for purposes of investment in a United States real property interest.

What's happening now January 27, 2010

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Himes, James A.
Connecticut · Mar 4, 2010
 D
Sánchez, Linda T.
California · Feb 25, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4539: Real Estate Revitalization Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4539/
MLA
"H.R. 4539: Real Estate Revitalization Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4539/.
Bluebook (legal)
H.R. 4539, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4539/.
Markdown link
[H.R. 4539: Real Estate Revitalization Act of 2010](https://openamerica.io/bill/111-HR-4539/)
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