the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: 50A Real property-related taxes Sec. 5000D–1. Luxury real property transfers. Sec. 5000D–2. Real property secrecy transfer tax. Sec. 5000D–3. Mass landlord rental tax. 5000D–1. Luxury real property transfers (a) In general There is hereby imposed on the sale or exchange of real property a tax equal to 5 percent of the amount realized from such sale or exchange. (b) Limitation The tax imposed by this section shall not apply to a sale or exchange of property unless the amount realized from such sale or exchange (or from a series of related sales or exchanges of which such property is a part) is at least $10,000,000. (c) Liability for tax (1) In general The tax imposed by this section shall be paid ½ by the transferor and ½ by the transferee. (2) Exceptions (A) Property transferred to tax-exempt In the case of property transferred to a tax exempt entity, or a State or local government (or political subdivision thereof), the tax imposed by this section shall be zero. (B) Property transferred by tax-exempt In the case of property transferred by a tax-exempt entity, or a State or local government (or political subdivision thereof), the tax imposed by this section shall be paid by the transferee. (C) Tax exempt entity For purposes of this section, the term tax-exempt entity means any organization which is exempt from the tax imposed by this chapter unless such property is used predominantly in an unrelated trade or business the income of which is subject to tax under section 511. (d) Regulations The Secretary shall prescribe such rules as may be necessary or appropriate to prevent avoidance of the purposes of this section. 5000D–2. Real property secrecy transfer tax (a) In general In the case of a sale or exchange of real property to or from an applicable anonymous entity, there is hereby imposed on such transfer a tax equal to $10 for each $100 realized on such sale or exchange. (b) Applicable anonymous taxpayer (1) In general