CONGRESS FOR VOTERS

RepublicanAmendment · S.Amdt. 2660· Senate(119-SAMDT-2660)

S.Amdt. 2660

Rep. Cotton
Age: 49 years
Arkansas
Introduced
6/30/2025
Sponsored by
Tom Cotton
Cosponsors
None
Changes bill
119-HR-1 — One Big Beautiful Bill Act
  1. Introduced
  2. Pending Consideration
  3. Failed

What this amendment would do

  • Mr. Cotton submitted the amendment numbered SA 2660.

  • The purpose of the amendment is to restore the taxable REIT subsidiary asset test.

  • It aims to change the Internal Revenue Code of 1986 by striking the 20 percent'' figure and inserting 25 percent'' in section 856(c)(4)(B)(ii).

  • The change applies to taxable years beginning after December 31, 2025.