(a) In general.—Section 856(c)(4)(B)(ii) is amended by striking “20 percent” and inserting “25 percent”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

Published with DiscussionBridge from the Repeal OBBBA Forum
Source author: Editor · Revision post:279:version:1 · DiscussionBridge for Astro 0.2.0-alpha.34