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.
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,674 other S bills in the 119th — cohort avg 32d
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 (5)
2026 · third_quarter · Science/Technology
S. 3597 - National Quantum Initiative Reauthorization Act of 2026 - all provisions; H.R. 8845 - Commerce, Justice, Science, and Related Agencies Appropriations Act, 2027 - issues related to quantum technology; S. 1746 - Quantum LEAP Act of 2025 - all provisions; H.R. 3220/S.1334 - Quantum Sandbox for Near-Term Applications Act of 2025 - all provisions; H.R. 3259 - Post Quantum Cybersecurity Standards Act - all provisions; S.579 - Department of Energy Quantum Leadership Act - all provisions; S. 1343 - Advancing Quantum Manufacturing Act of 2025 - all provisions; H.R.7535 - Quantum Computing Cybersecurity Preparedness Act - all provisions; S.4823 - Advancing American Quantum Leadership Act of 2026 - all provisions; H.R.9318 - National Security Commission Quantum Computing Act of 2026, all provisions; H.R.7749 - Quantum in Practice Act - all provisions; S.4163 - Advancing Regional Quantum Hubs Act of 2026, all provisions; H.R. 10163 - American Quantum Competitiveness Act - all provisions; S. 5313 - Quantum-GUARD Act - all provisions.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: Not reported · Firm income: $50,000
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE
2026 · second_quarter · Science/Technology
S. 3597, National Quantum Initiative Reauthorization Act of 2026 - all provisions; H.R. 8845 - Commerce, Justice, Science, and Related Agencies Appropriations Act, 2027 - issues related to quantum technology; S. 1746 - Quantum LEAP Act of 2025 - all provisions; H.R. 3220/S.1334 - Quantum Sandbox for Near-Term Applications Act of 2025 - all provisions; H.R. 3259 - Post Quantum Cybersecurity Standards Act - all provisions; S.579 - Department of Energy Quantum Leadership Act - all provisions; S. 1343 - Advancing Quantum Manufacturing Act of 2025 - all provisions; H.R.7535 - Quantum Computing Cybersecurity Preparedness Act - all provisions; S.4823 - Advancing American Quantum Leadership Act of 2026 - all provisions; H.R.9318 - National Security Commission Quantum Computing Act of 2026, all provisions; H.R.7749 - Quantum in Practice Act - all provisions; S.4163 - Advancing Regional Quantum Hubs Act of 2026, all provisions.
Client expense: Not reported · Firm income: $50,000
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE
2026 · first_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)
Client expense: $580,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2026 · first_quarter · Science/Technology
S. 3597, National Quantum Initiative Reauthorization Act of 2026 - all provisions; unnumbered Commerce, Justice, Science, and Related Agencies Appropriations Act, 2027 - issues related to quantum technology; S. 1746 - Quantum LEAP Act of 2025 - all provisions; H.R. 3220/S. 1334 -Quantum Sandbox for Near-Term Applications Act of 2025 - all provisions; H.R. 3259 - Post Quantum Cybersecurity Standards Act - all provisions; S. 579 - Department of Energy Quantum Leadership Act - all provisions; S. 1343 - Advancing Quantum Manufacturing Act of 2025 - all provisions.
Client expense: Not reported · Firm income: $50,000
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE
Like Kind Exchanges Foreign Investment in Real Property Tax Act (FIRPTA) REIT Tax Modernization Tax Reform Proposals International Tax Proposals Infrastructure Proposals Main Street Tax Certainty Act (S.1706) Taxable REIT Subsidiary Limit (S. 1334, HR.5275) Sustainability Issues/Zero Emissions Buildings Modernization of Derivatives Act (MODA) Revitalizing Downtowns and Main Streets Act (HR.2410) Monitor residential rental issues Monitor lodging issues Monitor health care issues (S. 4503) One Big Beautiful Bill Act (H.R. 1) ROAD to Housing Act (S. 2651) Stop Medical Profiteering & Theft Act (S.2989) Digital Asset PARITY Act
Client expense: $1,213,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
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
2025 · fourth_quarter · Science/Technology
Unnumbered National Quantum Initiative reauthorization bill - all provisions; S.2354, H.R.5342 - Commerce, Justice, Science, and Related Agencies Appropriations Act, 2026 - issues related to quantum technology; S. 1746 - Quantum LEAP Act of 2025 - all provisions; H.R. 3220/S. 1334 - Quantum Sandbox for Near-Term Applications Act of 2025 - all provisions; H.R. 3259 - Post Quantum Cybersecurity Standards Act - all provisions; S. 579 - Department of Energy Quantum Leadership Act - all provisions; S. 1343 - Advancing Quantum Manufacturing Act of 2025 - all provisions.
Client expense: Not reported · Firm income: $50,000
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE
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 · Science/Technology
Unnumbered National Quantum Initiative reauthorization bill - all provisions; S.2354, H.R.5342 - Commerce, Justice, Science, and Related Agencies Appropriations Act, 2026 - issues related to quantum technology; S. 1746 - Quantum LEAP Act of 2025 - all provisions; H.R. 3220/S. 1334 - Quantum Sandbox for Near-Term Applications Act of 2025 - all provisions; H.R. 3259 - Post Quantum Cybersecurity Standards Act - all provisions; S. 579 - Department of Energy Quantum Leadership Act - all provisions; S. 1343 - Advancing Quantum Manufacturing Act of 2025 - all provisions.
Client expense: Not reported · Firm income: $50,000
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE
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
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 · Science/Technology
Unnumbered National Quantum Initiative reauthorization bill - all provisions; unnumbered FY 2026 Commerce, Justice, Science, and Related Agencies Appropriations bill - issues related to quantum technology; S. 1746, Quantum LEAP Act of 2025 - all provisions; H.R. 3220/S. 1334, Quantum Sandbox for Near-Term Applications Act of 2025 - all provisions; H.R. 3259, Post Quantum Cybersecurity Standards Act - all provisions; S. 579, Department of Energy Quantum Leadership Act - all provisions; S. 1343, Advancing Quantum Manufacturing Act of 2025 - all provisions.
Client expense: Not reported · Firm income: $50,000
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