INTERNATIONAL COUNCIL OF SHOPPING CENTERS

TAX · Taxation/Internal Revenue Code

S. 445/H.R. 1091 Carried Interest Fairness Act - ALL H.R. 2410 Revitalizing Downtowns and Main Streets Act - ALL IRC Section 1031 - maintaining current treatment - no bill, Like-Kind Exchange provision IRC Sec 1061 - maintaining current treatment - no bill, 3 year hold for capital gains treatment for partnership interest in connection with performance of services

Literal federal measure citations: S. 445, H.R. 1091, H.R. 2410

FIN · Financial Institutions/Investments/Securities

S. 100/H.R.425 Repealing Big Brother Overreach Act - ALL HR7128 - Terrorism Risk Insurance Act. Senate bill in development. Corporate Transparency Act implementation. Regulatory Capital Rules (Basel III) S2460/ HR5591 - RESIDE Act HR6644 - Housing for the 21st Century

Literal federal measure citations: S. 100, H.R.425, HR7128, S2460, HR5591, HR6644

LAW · Law Enforcement/Crime/Criminal Justice

H.R. 2853/S. 1404 Combatting Organized Retail Crime Act - ALL* *We have lobbied in support of this bill and its addition as an amendment to the National Defense Authorization Act in both chambers.

Literal federal measure citations: H.R. 2853, S. 1404

ENV · Environment/Superfund

S. 3347/ HR 6432 Brownfields Reauthorization Act of 2025 (ALL) Legislation related to toxic chemicals (no bill number)

Literal federal measure citations: S. 3347, HR 6432

BNK · Bankruptcy

HR 7730/ S3977 - Bankruptcy Threshold Adjustment Act

Literal federal measure citations: HR 7730, S3977