United States · Bill · S
S. 915 (114th)
Real Estate Investment and Jobs Act of 2015
Introduced
14 April 2015
Last action
14 April 2015 · Introduced
Status
Placed on Senate Legislative Calendar under General Orders. Calendar No. 48.
Sponsors
Sen. Hatch, Orrin G. [R-UT]
Subjects
Taxation
Source updated
7 April 2025
Summary
Real Estate Investment and Jobs Act of 2015 This bill amends the Internal Revenue Code, with respect to the taxation of stock interests of foreign investors, to: (1) increase from 5% to 10% the stock ownership threshold in a real estate investment trust (REIT) for exempting such stock from treatment as a U.S. real property interest on disposition, (2) increase from from 10% to 15% the rate of withholding of tax on dispositions of U.S. real property interests, (3) require a corporation to notify the Department of the Treasury of its status as a U.S. real property holding corporation and to disclose such status on payee statements, (4) impose a penalty on a corporation for failing to make such disclosure, (5) require brokers who sell stock of a U.S. real property holding corporation to a foreign person to withhold 15% of the amount realized on the sale, and (6) deny dividends derived from regulated investment companies and REITs the tax deduction for the U.S.-sourced portion of such dividends received from a foreign-owned corporation. The bill also increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers and suppliers for unpaid taxes.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
14 April 2015
Reported
Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-25.
Source: Committee
14 April 2015
Calendars
Placed on Senate Legislative Calendar under General Orders. Calendar No. 48.
Source: Calendars
14 April 2015
Reported
Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-25.
Source: Committee
14 April 2015
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Placed on Calendar Senate · 14 April 2015 · Download file
Documents
4 official files
Placed on Calendar Senate (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 14 April 2015
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 14 April 2015
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Reported to Senate without amendment
summary · EN · 14 April 2015
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 14 April 2015
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
- · ssfi00 · Standing
Related records
- related to ← Real Estate Investment and Jobs Act of 2015
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/senate-bill/915
- Open data entity: https://api.congress.gov/v3/bill/114/s/915
- us · 114-s-915 · source updated 7 April 2025