HR 3749 United States House · 118th Congress

Retail Revitalization Act of 2023

Summary
Retail Revitalization Act of 2023 This bill amends tax rules for real estate investment trusts (REITs). It increases (1) the share of equity investments a distressed retail tenant may receive from a REIT from 10% to 50%, and (2) the equity share for regular tenants from 10% to 30%. The bill also allows taxable REIT subsidiaries to accept equity in a retail tenant's businesses as a form of rent, subject to certain restrictions.
Bill status in committee 1 of 4 stages cleared
Introduction
May 2023
Committee Review
Floor Vote
President
Introduced May 30, 2023 Last action May 30, 2023
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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
1
May 30, 2023
Committee
Referred to the House Committee on Ways and Means.
lower
May 30, 2023
Introduced
Introduced in House
lower
1 primary · 10 co-sponsors

Sponsors