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United States · Bill · S

S. 1568 (108th)

Real Estate Investment Trust Improvement Act of 2003

referredUnited States· United States Congress· EN

Introduced

1 August 2003

Last action

1 August 2003 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Hatch, Orrin G. [R-UT], Sen. Breaux, John B. [D-LA], Sen. Smith, Gordon H. [R-OR], Sen. Lott, Trent [R-MS], Sen. Snowe, Olympia J. [R-ME], Sen. Santorum, Rick [R-PA], Sen. Bunning, Jim [R-KY], Sen. Kerry, John F. [D-MA], Sen. Lincoln, Blanche L. [D-AR], Sen. Graham, Bob [D-FL], Sen. Nickles, Don [R-OK], Sen. Conrad, Kent [D-ND]

Subjects

Taxation

Source updated

18 August 2025

Taxation

Summary

Real Estate Investment Trust Improvement Act of 2003 - Amends the Internal Revenue Code to revise real estate investment trust (REIT) provisions respecting: (1) straight debt safe harbor; (2) limited rental exception; (3) customary services exception; (4) hedging instruments; (5) prohibited transaction safe harbor; (6) distributions attributable to gain from sales or exchanges of U.S. real property interests; and (7) rules of application for asset requirements and limitations.

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

Timeline

  1. 1 August 2003

    Introduced

    Introduced in Senate

    Source: IntroReferral

  2. 1 August 2003

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  3. 1 August 2003

    Introduced

    Sponsor introductory remarks on measure. (CR S10917-10918)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 1 August 2003

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 1 August 2003

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 1 August 2003

    Open at official source

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Sponsors

Related records

Sources

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