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H.R. 3749

Retail Revitalization Act of 2023

Retail Revitalization Act of 2023

This bill amends tax rules for real estate investment trusts (REITs). It increases (1) the share of equity investments a distressed retail tenant may receive from a REIT from 10% to 50%, and (2) the equity share for regular tenants from 10% to 30%.

The bill also allows taxable REIT subsidiaries to accept equity in a retail tenant's businesses as a form of rent, subject to certain restrictions.

Referred to the House Committee on Ways and Means.

Rep. LaHood, Darin [R-IL-16](R-IL)Sponsor
10 cosponsors6 D4 R
10cosponsors1committees3actions
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

Retail Revitalization Act of 2023 — Informed