To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
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vs 10,940 other HR bills in the 119th — cohort avg 30d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (7)
2026 · first_quarter · Taxation/Internal Revenue Code
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (H.R. 2854, S1686) Affordable Housing Credit Improvement Act (HR 2725)
Client expense: $580,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2025 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (H.R. 2854, S1686) Affordable Housing Credit Improvement Act (HR 2725) H.R. 1 - Big Beautiful Bill Act - inclusion of taxable REIT subsidiary asset test and Affordable Housing Credit Improvement Act
Client expense: $440,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
One Big Beautiful Bill Act (H.R. 1) Tax Reform Proposals International Tax Proposals Monitor Infrastructure Proposals Taxable REIT Subsidiary Limit (HR 2198, S. 1334) Monitor residential rental issues Monitor lodging issues Monitor health care issues ROAD to Housing Act (S. 2651) Energy & resilience issues
Client expense: $1,294,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (H.R. 2854, S1686) Affordable Housing Credit Improvement Act (HR 2725) H.R. 1 - Big Beautiful Bill Act - inclusion of taxable REIT subsidiary asset test and Affordable Housing Credit Improvement Act
Client expense: $470,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to restoring the TRS limit under REIT rules, H.R. 2198; H.R. 1, One Big Beautiful Bill Act.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to the taxable Real Estate Investment Trust subsidiary asset test (HR 2198). Issues related to tax credits in the Inflation Reduction Act. H.R. 1, One Big Beautiful Bill Act.
Client expense: $480,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
One Big Beautiful Bill Act (H.R. 1) Tax Reform Proposals International Tax Proposals Monitor Infrastructure Proposals Taxable REIT Subsidiary Limit (HR 2198, S. 1334) Monitor residential rental issues Monitor lodging issues Monitor health care issues Energy Star
Client expense: $2,065,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · second_quarter · Taxation/Internal Revenue Code
S. 1334, H.R. 2198: Provisions regarding amending the IRS Code of 1986 to increase percentage limitation on assets of REITs which may be held in taxable REIT subsidiaries.
Client expense: $100,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to restoring the TRS limit under REIT rules, H.R. 2198; H.R. 1, One Big Beautiful Bill Act.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2025 · second_quarter · Taxation/Internal Revenue Code
H.R. 2198 and S1334 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Neighborhood Homes Investment Act (lobbying for intro, no bill #) Affordable Housing Credit Improvement Act (lobbying for intro, no bill #) H.R. 1 - Big Beautiful Bill Act - inclusion of taxable REIT subsidiary asset test and Affordable Housing Credit Improvement Act
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2025 · second_quarter · Taxation/Internal Revenue Code
Educate Members of Congress on REIT tax issues including changes to tax treatment of like-kind exchanges and related party rents; Support H.R. 2198 - A Bill to amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test, and S.1334 - A bill to amend the Internal Revenue Code of 1986 to increase the percentage limitation on assets of real estate investment trusts which may be held in taxable REIT subsidiaries; monitor proposals around Corporate State and Local Income Tax; monitor the passage of H.R. 1, the One Big Beautiful Bill Act.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to the taxable Real Estate Investment Trust subsidiary asset test (HR 2198). Issues related to tax credits in the Inflation Reduction Act. H.R. 1, One Big Beautiful Bill Act.
Client expense: $430,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · first_quarter · Taxation/Internal Revenue Code
H.R.2198: issues related to the taxation of real estate investment trusts.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Monitor Like Kind Exchange proposals Monitor Foreign Investment in Real Property Tax Act (FIRPTA) Retail Revitalization Act Tax Reform Proposals International Tax Proposals Monitor Infrastructure Proposals Main Street Tax Certainty Act (S 1706) Taxable REIT Subsidiary Limit (HR 2198) Revitalizing Downtowns and Main Streets Act of 2025 (HR 2410) Monitor residential rental issues Monitor lodging issues Monitor health care issues
Client expense: $1,690,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · first_quarter · Taxation/Internal Revenue Code
Educate Members of Congress on REIT tax issues including changes to tax treatment of like-kind exchanges and related party rents; Support H.R. 2198 - A Bill to amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test; Monitor proposals around Corporate State and Local Income Tax.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
S. 1334, H.R. 2198: Provisions regarding amending the IRS Code of 1986 to increase percentage limitation on assets of REITs which may be held in taxable REIT subsidiaries. Neighborhood Homes Investment Act (NHIA): Provisions regarding creation of a new tax incentive to build and preserve more than 500,000 affordable, single family homes over ten years in under-resourced communities. Affordable Housing Credit Improvement Act (AHCIA): Provisions regarding expansion of the low-income housing tax credit to encourage private investment in development and preservation of affordable housing.
Client expense: $160,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Issues related to restoring the TRS limit under REIT rules, H.R. 2198.
Client expense: Not reported · Firm income: $60,000
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2025 · first_quarter · Taxation/Internal Revenue Code
Issues related to the taxable Real Estate Investment Trust subsidiary asset test (HR 2198). Issues related to tax credits in the Inflation Reduction Act.
Client expense: $310,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
H.R. 2198 - To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test Introduction and support of Neighborhood Homes Investment Act (lobbying for intro, no bill #) Introduction and support for Affordable Housing Credit Improvement Act (lobbying for intro, no bill #).
Client expense: $430,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
| Republican |
| PA |
| Claudia Tenney | Republican | NY |
| Danny K. Davis | Democratic | IL |
| Darin LaHood | Republican | IL |
| David Kustoff | Republican | TN |
| Gregory F. Murphy | Republican | NC |
| Gwen Moore | Democratic | WI |
| Jimmy Panetta | Democratic | CA |
| Kevin Hern | Republican | OK |
| Mike Carey | Republican | OH |
| Nathaniel Moran | Republican | TX |
| Nicole Malliotakis | Republican | NY |
| Randy Feenstra | Republican | IA |
| Ron Estes | Republican | KS |
| Suzan K. DelBene | Democratic | WA |
| Thomas R. Suozzi | Democratic | NY |
| Vern Buchanan | Republican | FL |