; and (2) by striking qualified lodging facilities or in subparagraph (A) and inserting qualified lodging facilities, qualified parking facilities, or . (c) Addition of definition of qualified parking facility Section 856(d)(9) of such Code is amended by redesignating subparagraphs (E) and (F) as subparagraphs (F) and (G), respectively, and by inserting after subparagraph (D) the following new subparagraph: (E) Qualified parking facility For purposes of this paragraph— (i) In general The term qualified parking facility means any real property (including interests therein), and any personal property incident to such real property, which is a parking facility. (ii) Parking facility The term parking facility means any facility at which motor vehicles are parked for terms of less than 1 calendar month in exchange for a fee (including customary amenities and facilities operated as part of, or associated with, any such facility so long as such amenities and facilities are customary for other properties of a comparable size and class owned by other owners unrelated to such real estate investment trust). . (d) Amendment to exceptions from taxable REIT subsidiaries Section 856(l)(3) of such Code is amended— (1) in subparagraph (A), by striking a lodging facility or and inserting a lodging facility, a parking facility used predominantly to generate fees from the parking of motor vehicles for terms of less than 1 calendar month, or ; (2) in subparagraph (B), by striking any lodging facility or and inserting any lodging facility, parking facility used predominantly to generate fees from the parking of motor vehicles for terms of less than 1 calendar month, or ; and (3) in the second sentence— (A) by striking a lodging facility or and inserting a lodging facility, a parking facility, or