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S. 1827: Ending Tax Breaks for Private Prisons Act

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About the bill

Should large privately-owned correctional facilities receive a tax break that was originally intended for smaller business and individuals?


Real Estate Investment Trusts (REITs) were created by the federal government in 1960, with the intention of allowing smaller investors to generate real estate income, rather than just wealthier individuals or corporations.

Almost six decades later, more than $3 trillion in assets are currently held by REITs, totaling more than half a million individual properties. Due to some complicated IRS rules, most REITs pay no taxes.

In 2013, two of the largest private prison companies — GEO Group and CoreCivic — formally restructured their businesses as REITs. Many believe these two companies should not have been granted this status by the Internal Revenue Service (IRS), seeing as they’re large corporations.

What the ...

Sponsor and status

Ron Wyden

Sponsor. Senior Senator for Oregon. Democrat.

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Last Updated: Jun 13, 2019
Length: 3 pages
Jun 13, 2019
116th Congress (2019–2021)

Introduced on Jun 13, 2019

This bill is in the first stage of the legislative process. It was introduced into Congress on June 13, 2019. It will typically be considered by committee next before it is possibly sent on to the House or Senate as a whole.

4% chance of being enacted according to Skopos Labs (details)


Jun 13, 2019

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

If this bill has further action, the following steps may occur next:
Passed Committee

Passed Senate

Passed House

Signed by the President

S. 1827 is a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number S. 1827. This is the one from the 116th Congress.

How to cite this information.

We recommend the following MLA-formatted citation when using the information you see here in academic work:

“S. 1827 — 116th Congress: Ending Tax Breaks for Private Prisons Act.” 2019. September 21, 2020 <>

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GovTrack automatically collects legislative information from a variety of governmental and non-governmental sources. This page is sourced primarily from, the official portal of the United States Congress. is generally updated one day after events occur, and so legislative activity shown here may be one day behind. Data via the congress project.