RELATING TO TAXATION OF REAL ESTATE INVESTMENT TRUSTS.

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 4 Sponsors

Disallows the dividends-paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.

Chamber: Senate
Introduced: Jan 17, 2025
Last action: Jan 17, 2025 — Introduced.
Session: 2026
Momentum: 28 · Low

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 4%, measured from HI's completed sessions
Momentum -5 28/100 from the pace of recorded action
Time since last action -22 632 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.