1. Short title This Act may be cited as the REIT Parity Act . 2. Application of the lodging and health care REIT rules to parking REIT s (a) Inclusion of parking REITs to exception for certain lodging facilities and health care property Section 856(d)(8)(B) of the Internal Revenue Code of 1986 is amended— (1) striking paragraph (9)(D)) or and inserting paragraph (9)(D)), a qualified parking facility (as defined in paragraph (9)(E)), or ; (2) by striking or qualified lodging facility and inserting , qualified lodging facility, or qualified parking facility ; and (3) by striking lodging facilities and and inserting lodging facilities, parking facilities, and . (b) Amendment to definition of eligible independent contractor Section 856(d)(9) of such Code is amended— (1) by striking qualified lodging facility or each place it appears and inserting qualified lodging facility, qualified parking facility, or