HR 1890 · 108th Congress · Taxation

Real Estate Investment Trust Improvement Act of 2003

Introduced 2003-04-30· Sponsored by Rep. McCrery, Jim [R-LA-4]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2003-04-30)

Plain Language Summary

[AI summary unavailable — showing source text] 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