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S. 1827 (116th): 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)
Died in a previous Congress

This bill was introduced on June 13, 2019, in a previous session of Congress, but it did not receive a vote.



Jun 13, 2019

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

S. 1827 (116th) was 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.

This bill was introduced in the 116th Congress, which met from Jan 3, 2019 to Jan 3, 2021. Legislation not enacted by the end of a Congress is cleared from the books.

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“S. 1827 — 116th Congress: Ending Tax Breaks for Private Prisons Act.” 2019. January 20, 2021 <>

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