I 115th CONGRESS 1st Session H. R. 4531 IN THE HOUSE OF REPRESENTATIVES December 4, 2017 Mr. Poe of Texas introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to treat rents received by a real estate investment trust from a parking facility leased to a taxable REIT subsidiary in the same manner as rents from lodging and health care facilities leased to such a subsidiary.