Ending Tax Breaks for Private Prisons Act
Official title: To amend the Internal Revenue Code of 1986 to exclude corporations operating prisons from the definition of taxable REIT subsidiary.
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Referred to the House Committee on Ways and Means.
Ending Tax Breaks for Private Prisons Act
This bill amends the Internal Revenue Code to exclude from the definition of "taxable REIT (Real Estate Investment Trust) subsidiary" any corporation which directly or indirectly: (1) operates or manages a prison facility or provides services at or in connection with a prison facility; or (2) provides to any other person (under a franchise, license, or otherwise) rights to any brand name under which any prison facility is operated, subject to specified exceptions.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4255: Ending Tax Breaks for Private Prisons Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4255/
"H.R. 4255: Ending Tax Breaks for Private Prisons Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4255/.
H.R. 4255, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4255/.
[H.R. 4255: Ending Tax Breaks for Private Prisons Act](https://openamerica.io/bill/115-HR-4255/)