H. R IN THE HOUSE OF REPRESENTATIVES A BILL
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1 I TH CONGRESS ST SESSION H. R. To amend the Internal Revenue Code of to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property interests, and for other purposes. IN THE HOUSE OF REPRESENTATIVES SEPTEMBER, 0 Mr. BRADY of Texas (for himself, Mr. CROWLEY, Mr. TIBERI, and Ms. BERK- LEY) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property interests, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION. SHORT TITLE. This Act may be cited as the Real Estate Jobs and Investment Act of 0. smartinez on DSKTPTVNPROD with BILLS VerDate Mar 0 0:0 Sep, 0 Jkt 000 PO Frm 0000 Fmt Sfmt 0 E:\BILLS\H.IH H
2 smartinez on DSKTPTVNPROD with BILLS 0 HR IH VerDate Mar 0 0:0 Sep, 0 Jkt 000 PO Frm 0000 Fmt Sfmt 0 E:\BILLS\H.IH H SEC.. EXCEPTION FROM FIRPTA FOR CERTAIN STOCK OF REAL ESTATE INVESTMENT TRUSTS. (a) IN GENERAL. Paragraph () of section (c) of the Internal Revenue Code of is amended to read as follows: () EXCEPTIONS FOR CERTAIN STOCK DIS- POSITIONS. (A) STOCK REGULARLY TRADED ON ES- TABLISHED SECURITIES MARKETS. If any class of stock of a corporation is regularly traded on an established securities market, stock of such class shall be treated as a United States real property interest only in the case of a person who, at some time during the shorter of the periods described in paragraph ()(A)(ii), held more than percent of such class of stock. In the case of any class of stock of a real estate investment trust, the preceding sentence shall be applied by substituting percent for percent. (B) CERTAIN STOCK IN REAL ESTATE IN- VESTMENT TRUSTS. (i) IN GENERAL. Stock of a real estate investment trust held by a qualified shareholder shall not be treated as a United States real property interest except
3 0 to the extent that an investor in the qualified shareholder holds (directly or indirectly through the qualified shareholder) more than percent of the stock of such real estate investment trust. (ii) QUALIFIED SHAREHOLDER. For purposes of this subparagraph, the term qualified shareholder means a shareholder (I) which would be eligible for a reduced rate of withholding under any income tax treaty of the United States with respect to ordinary dividends paid by a real estate investment trust even if such shareholder holds more than percent of the stock of such real estate investment trust, and (II) whose principal class of interests is listed and regularly traded on one or more recognized stock exchanges (as defined in the relevant income tax treaty referred to in subclause (I)).. smartinez on DSKTPTVNPROD with BILLS HR IH VerDate Mar 0 0:0 Sep, 0 Jkt 000 PO Frm 0000 Fmt Sfmt 0 E:\BILLS\H.IH H
4 smartinez on DSKTPTVNPROD with BILLS 0 HR IH VerDate Mar 0 0:0 Sep, 0 Jkt 000 PO Frm 0000 Fmt Sfmt 0 E:\BILLS\H.IH H (b) DISTRIBUTIONS OF REAL ESTATE INVESTMENT TRUSTS. Paragraph () of section (h) of such Code is amended to read as follows: () LOOK-THROUGH OF DISTRIBUTIONS. (A) IN GENERAL. Except as provided in subparagraph (B), any distribution by a qualified investment entity to a nonresident alien individual, a foreign corporation, or other qualified investment entity shall, to the extent attributable to gain from sales or exchanges by the qualified investment entity of United States real property interests, be treated as gain recognized by such nonresident alien individual, foreign corporation, or other qualified investment entity from the sale or exchange of a United States real property interest. Notwithstanding the preceding sentence (i) any distribution by a qualified investment entity to a nonresident alien individual or a foreign corporation with respect to any class of stock which is regularly traded on an established securities market located in the United States shall not be treated as gain recognized from the sale or exchange of a United States real property
5 smartinez on DSKTPTVNPROD with BILLS interest if such individual or corporation did not own more than percent of such class of stock ( percent in the case of stock of a real estate investment trust) at any time during the -year period ending on the date of such distribution, and (ii) any distribution to a qualified shareholder (as defined in subsection (c)()(b)(ii)) shall not be treated as gain recognized from the sale or exchange of a United States real property interest to the extent that the stock of the real estate in- vestment trust held by such qualified shareholder is not treated as a United States real property interest under sub- section (c)()(b). 0 (B) SPECIAL RULE. Subparagraph (A) shall not apply to distributions which are treated as a sale or exchange of stock or property pursuant to section 0(c)(), 0, or.. (c) DEFINITION OF DOMESTICALLY CONTROLLED. Subparagraph (B) of section (h)() of such Code is amended by adding at the end the following: In determining whether a qualified investment entity is domestically controlled, any stock in the qualified investment enti- HR IH VerDate Mar 0 0:0 Sep, 0 Jkt 000 PO Frm 0000 Fmt Sfmt 0 E:\BILLS\H.IH H
6 smartinez on DSKTPTVNPROD with BILLS ty held by another qualified investment entity shall be treated as held by a foreign person unless such qualified investment entity is domestically controlled. In making such determination a qualified investment entity shall be permitted to presume that stock held by a holder of less than percent of a class of stock traded on an established securities market in the United States is held by United States persons throughout the testing period except to the extent that the qualified investment entity has actual knowledge regarding stock ownership.. (d) CONFORMING AMENDMENT. Subparagraph (C) of section (c)() of such Code is amended () by striking more than percent and in- serting more than or percent, whichever is ap- plicable,, and () by striking substituting percent for 0 percent and inserting substituting percent or percent, whichever is applicable for 0 per- cent. 0 (e) EFFECTIVE DATE. The amendments made by this section shall apply to dispositions and distributions made after the date of the enactment of this Act. SEC.. UNITED STATES REAL PROPERTY INTEREST. (a) IN GENERAL. Subparagraph (B) of section (c)() of the Internal Revenue Code of is amend- HR IH VerDate Mar 0 0:0 Sep, 0 Jkt 000 PO Frm 0000 Fmt Sfmt 0 E:\BILLS\H.IH H
7 ed by striking all that precedes clause (i) and inserting the following: (B) EXCLUSION FOR INTEREST IN CER- TAIN CORPORATIONS. The term United States real property interest does not include any interest in a corporation (other than a qualified investment entity (as defined in subsection (h)()(a)(i)) if. (b) EFFECTIVE DATE. The amendment made by subsection (a) shall apply to dispositions made after the date of the enactment of this Act. Æ smartinez on DSKTPTVNPROD with BILLS HR IH VerDate Mar 0 0:0 Sep, 0 Jkt 000 PO Frm 0000 Fmt Sfmt 0 E:\BILLS\H.IH H
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