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H.R. 4531: REIT Parity Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Dec 4, 2017.

REIT Parity Act

This bill amends the Internal Revenue Code, with respect to the taxation of rent received by a real estate investment trust (REIT) from real property leased to a taxable REIT subsidiary, to apply the current rules for lodging facilities and health care property to parking facilities.