HR 1890 · 108th Congress · Taxation
Real Estate Investment Trust Improvement Act of 2003
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2003-04-30)
Plain Language Summary
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Real Estate Investment Trust Improvement Act of 2003 - Amends the Internal Revenue Code to revise real estate investment trust (REIT) provisions respecting: (1) straight debt safe harbor; (2) limited rental exception; (3) customary services exception; (4) hedging instruments; (5) prohibited transaction safe harbor; (6) distributions attributable to gain from sales or exchanges of U.S. real property interests; and (7) rules of application for asset requirements and limitations.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
10 Democrats10 Republicans