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S. 3247

Ending Tax Breaks for Private Prisons Act

Ending Tax Breaks for Private Prisons Act

This bill amends the Internal Revenue Code to exclude from the definition of "taxable REIT (Real Estate Investment Trust) subsidiary" any corporation which directly or indirectly: (1) operates or manages a prison facility or provides services at or in connection with a prison facility; or (2) provides to any other person (under a franchise, license, or otherwise) rights to any brand name under which any prison facility is operated, subject to specified exceptions.

Read twice and referred to the Committee on Finance.

Sen. Wyden, Ron [D-OR](D-OR)Sponsor
1committees2actions5subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Ending Tax Breaks for Private Prisons Act — Informed