Skip to main content
HR 5275 118th Congress House Taxation

To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.

Introduced: December 7, 2023 Introduced by: Kelly, Mike Republican · Pennsylvania See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Aug 25, 2023
Referred to the House Committee on Ways and Means.
Aug 25, 2023
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

This bill increases from 20% to 25% the value of the total assets represented by securities of one or more taxable Real Estate Investment Trust (REIT) subsidiaries (thus restoring the REIT subsidiary asset test).

What's happening now August 25, 2023

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • NAREIT
    for NAREIT · District of Columbia · 4th Quarter (Oct 1 - Dec 31) 2025
 Cosponsors 33
All 33 Democratic 10 Republican 18
R
Carey, Mike
Ohio · Oct 4, 2024
 R
Fischbach, Michelle
Minnesota · Oct 4, 2024
 R
Malliotakis, Nicole
New York · Oct 4, 2024
 D
Suozzi, Thomas R.
New York · Aug 20, 2024
 R
Steube, W. Gregory
Florida · Jul 24, 2024
Ferguson, A.
· May 22, 2024
Steel, Michelle
· Mar 8, 2024
 R
Smith, Adrian
Nebraska · Feb 20, 2024
 D
Plaskett, Stacey E.
Virgin Islands · Jan 25, 2024
Wenstrup, Brad
· Jan 25, 2024
 R
Feenstra, Randy
Iowa · Jan 18, 2024
 R
Estes, Ron
Kansas · Jan 11, 2024
 R
Kustoff, David
Tennessee · Jan 11, 2024
 R
Schweikert, David
Arizona · Jan 11, 2024
 R
Hern, Kevin
Oklahoma · Dec 13, 2023
 R
Van Duyne, Beth
Texas · Dec 13, 2023
 R
Buchanan, Vern
Florida · Dec 7, 2023
 D
Davis, Danny K.
Illinois · Dec 7, 2023
 D
DelBene, Suzan K.
Washington · Dec 7, 2023
 R
Fitzpatrick, Brian K.
Pennsylvania · Dec 7, 2023
 D
Larson, John B.
Connecticut · Dec 7, 2023
Pascrell, Bill
· Dec 7, 2023
 D
Schneider, Bradley Scott
Illinois · Dec 7, 2023
 D
Sewell, Terri A.
Alabama · Dec 7, 2023
 R
LaHood, Darin
Illinois · Nov 8, 2023
 D
Sánchez, Linda T.
California · Nov 8, 2023
 D
Moore, Gwen
Wisconsin · Nov 1, 2023
 R
Moore, Blake D.
Utah · Nov 1, 2023
 R
Miller, Carol D.
West Virginia · Sep 29, 2023
 R
Murphy, Gregory F.
North Carolina · Sep 26, 2023
 D
Panetta, Jimmy
California · Sep 26, 2023
 R
Tenney, Claudia
New York · Sep 26, 2023
Higgins, Brian
· Aug 25, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5275: To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-5275/
MLA
"H.R. 5275: To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-5275/.
Bluebook (legal)
H.R. 5275, 118th Cong. (2026), https://openamerica.io/bill/118-HR-5275/.
Markdown link
[H.R. 5275: To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.](https://openamerica.io/bill/118-HR-5275/)
Report a problem