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HR 5746 112th Congress House

US REIT Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to modify certain rules applicable to real estate investment trusts, and for other purposes.

Introduced: June 19, 2012 See on congress.gov
Taxation Financial services and investmentsHousing finance and home ownershipInterest, dividends, interest ratesReal estate business
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SecuritiesTax administration and collection, taxpayersTaxation of foreign income
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 16, 2012
Sponsor introductory remarks on measure. (CR E820)
May 15, 2012
Referred to the House Committee on Ways and Means.
May 15, 2012
Introduced in House
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 Latest action May 16, 2012

Sponsor introductory remarks on measure. (CR E820)

 Plain-English summary Congressional Research Service

Update and Streamline REIT Act of 2012 or US REIT Act of 2012 - Amends the Internal Revenue Code, with respect to the tax treatment of real estate investment trusts (REITs), to: (1) modify safe harbor rules for avoiding penalties for prohibited sales of rental and timber properties by REITs by allowing three-year averaging of sales proceeds for such properties, (2) repeal the preferential dividend rule for dividend payments to shareholders of publicly-offered REITs, (3) revise REIT income and assets tests to allow treatment of publicly-offered REIT debt instruments and personal property leased or mortgaged in connection with REIT real property as real estate assets, (4) make permanent the treatment of gain from sales of timber property and mineral royalties as qualifying REIT income, and (5) revise the calculation of REIT earnings and profits to avoid duplicate taxation of REIT shareholders.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 37
All 37 Democratic 7 Republican 3
R
Buchanan, Vern
Florida · Nov 14, 2012
Black, Diane
· Sep 19, 2012
BECERRA, XAVIER
· Sep 12, 2012
MILLER, GARY
· Sep 12, 2012
 D
Sánchez, Linda T.
California · Sep 12, 2012
Schwartz, Allyson
· Aug 2, 2012
 R
Sessions, Pete
Texas · Aug 2, 2012
 D
Larson, John B.
Connecticut · Aug 1, 2012
Davis, Geoff
· Jul 24, 2012
 D
Doggett, Lloyd
Texas · Jul 24, 2012
Price, Tom
· Jul 24, 2012
BRADY, KEVIN
· Jun 21, 2012
HERGER, WALLY
· Jun 21, 2012
Pascrell, Bill
· Jun 21, 2012
 D
Thompson, Mike
California · Jun 21, 2012
Boustany, Charles
· Jun 19, 2012
 D
Davis, Danny K.
Illinois · Jun 19, 2012
 D
Van Hollen, Chris
Maryland · Jun 19, 2012
Marchant, Kenny
· Jun 7, 2012
Reed, Tom
· Jun 7, 2012
 R
Smith, Adrian
Nebraska · Jun 7, 2012
MCDERMOTT, JIM
· May 18, 2012
Blumenauer, Earl
· May 15, 2012
CROWLEY, JOSEPH
· May 15, 2012
Gerlach, Jim
· May 15, 2012
Jenkins, Lynn
· May 15, 2012
JOHNSON, SAM
· May 15, 2012
KIND, RON
· May 15, 2012
LEWIS, JOHN
· May 15, 2012
 D
Neal, Richard E.
Massachusetts · May 15, 2012
Nunes, Devin
· May 15, 2012
Paulsen, Erik
· May 15, 2012
RANGEL, CHARLES
· May 15, 2012
Reichert, David
· May 15, 2012
Roskam, Peter
· May 15, 2012
Schock, Aaron
· May 15, 2012
STARK, PETE
· May 15, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5746: US REIT Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-5746/
MLA
"H.R. 5746: US REIT Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-5746/.
Bluebook (legal)
H.R. 5746, 112th Cong. (2026), https://openamerica.io/bill/112-HR-5746/.
Markdown link
[H.R. 5746: US REIT Act of 2012](https://openamerica.io/bill/112-HR-5746/)
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