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# Sec. 70439. Restoration of taxable REIT subsidiary asset test
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70439-restoration-of-taxable-reit-subsidiary-asset-test/
- Published: 2025-07-22T02:42:26.000Z
- Updated: 2026-09-26T08:25:18.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-272, #discussionbridge-revision-897c9a72c343857b54f8c24ea81099b5ac9c5ace60a0ab25bebee7c2d3bb314b, #discussionbridge-resource-51b39f68-97cd-4b17-b7cd-4a6ac30273da, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-4-investing-in-american-families, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subchapter-d-permanent-investments-small-business, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(a) In general.—Section 856(c)(4)(B)(ii) is amended by striking “20 percent” and inserting “25 percent”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

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