Real Estate Investment and Jobs Act of 2015
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Real Estate Investment and Jobs Act of 2015
This bill amends the Internal Revenue Code to increase from 5% to 10% the stock ownership threshold in a real estate investment trust for purposes of exempting proceeds from dispositions of such stock from withholding requirements under the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA). Exempts from FIRPTA withholding requirements U.S. real property interests held by: (1) a qualified foreign pension fund created or organized outside the United States, or (2) any entity all of the interests of which are held by a qualified foreign pension fund.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 2128: Real Estate Investment and Jobs Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2128/
"H.R. 2128: Real Estate Investment and Jobs Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2128/.
H.R. 2128, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2128/.
[H.R. 2128: Real Estate Investment and Jobs Act of 2015](https://openamerica.io/bill/114-HR-2128/)