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United States · Bill · HR

H.R. 5746 (112th)

US REIT Act of 2012

openUnited States· United States Congress· EN

Introduced

15 May 2012

Last action

16 May 2012 · Introduced

Status

Sponsor introductory remarks on measure. (CR E820)

Sponsors

Rep. Tiberi, Patrick J. [R-OH-12], Rep. Neal, Richard E. [D-MA-1], Rep. Johnson, Sam [R-TX-3], Rep. Rangel, Charles B. [D-NY-15], Rep. Nunes, Devin [R-CA-22], Rep. Stark, Fortney Pete [D-CA-13], Rep. Reichert, David G. [R-WA-8], Rep. Lewis, John [D-GA-5], Rep. Roskam, Peter J. [R-IL-6], Rep. Blumenauer, Earl [D-OR-3], Rep. Gerlach, Jim [R-PA-6], Rep. Kind, Ron [D-WI-3], Rep. Schock, Aaron [R-IL-18], Rep. Crowley, Joseph [D-NY-14], Rep. Jenkins, Lynn [R-KS-2], Rep. Paulsen, Erik [R-MN-3], Rep. McDermott, Jim [D-WA-7], Rep. Reed, Tom [R-NY-23], Rep. Smith, Adrian [R-NE-3], Rep. Marchant, Kenny [R-TX-24], Rep. Davis, Danny K. [D-IL-7], Sen. Van Hollen, Chris [D-MD], Rep. Boustany, Charles W., Jr. [R-LA-3], Rep. Thompson, Mike [D-CA-4], Rep. Brady, Kevin [R-TX-8], Rep. Herger, Wally [R-CA-2], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Doggett, Lloyd [D-TX-37], Rep. Davis, Geoff [R-KY-4], Rep. Price, Tom [R-GA-6], Rep. Larson, John B. [D-CT-1], Rep. Schwartz, Allyson Y. [D-PA-13], Rep. Sessions, Pete [R-TX-17], Rep. Becerra, Xavier [D-CA-34], Rep. Miller, Gary G. [R-CA-42], Rep. Sánchez, Linda T. [D-CA-38], Rep. Black, Diane [R-TN-6], Rep. Buchanan, Vern [R-FL-16]

Subjects

Taxation

Source updated

14 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Update and Streamline REIT Act of 2012 or US REIT Act of 2012 - Amends the Internal Revenue Code, with respect to the tax treatment of real estate investment trusts (REITs), to: (1) modify safe harbor rules for avoiding penalties for prohibited sales of rental and timber properties by REITs by allowing three-year averaging of sales proceeds for such properties, (2) repeal the preferential dividend rule for dividend payments to shareholders of publicly-offered REITs, (3) revise REIT income and assets tests to allow treatment of publicly-offered REIT debt instruments and personal property leased or mortgaged in connection with REIT real property as real estate assets, (4) make permanent the treatment of gain from sales of timber property and mineral royalties as qualifying REIT income, and (5) revise the calculation of REIT earnings and profits to avoid duplicate taxation of REIT shareholders.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 May 2012

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 15 May 2012

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 15 May 2012

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 16 May 2012

    Introduced

    Sponsor introductory remarks on measure. (CR E820)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 15 May 2012

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  • Introduced in House (PDF)

    Introduced in House · EN · 15 May 2012

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  • Introduced in House

    summary · EN · 15 May 2012

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Sponsors

Related records

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Sources

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