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S 2715 117th Congress Senate Taxation

A bill to amend the Internal Revenue Code of 1986 to modify the rules for constructive ownership with respect to real estate investment trusts.

Introduced: September 13, 2021 See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Sep 13, 2021
Read twice and referred to the Committee on Finance.
Sep 13, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill modifies rules relating to the constructive ownership of assets in a real estate investment trust.

What's happening now September 13, 2021

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Young, Todd
Indiana · Sep 13, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2715: A bill to amend the Internal Revenue Code of 1986 to modify the rules for constructive ownership with respect to real estate investment trusts.. 117th Congress. Open America. https://openamerica.io/bill/117-S-2715/
MLA
"S. 2715: A bill to amend the Internal Revenue Code of 1986 to modify the rules for constructive ownership with respect to real estate investment trusts.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2715/.
Bluebook (legal)
S. 2715, 117th Cong. (2026), https://openamerica.io/bill/117-S-2715/.
Markdown link
[S. 2715: A bill to amend the Internal Revenue Code of 1986 to modify the rules for constructive ownership with respect to real estate investment trusts.](https://openamerica.io/bill/117-S-2715/)
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