,,ii  #aafth ,,congress  #ast ,session  
,s4 #ahbg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ac1     
#bjai,mr4 ,wyden introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to exclude      
corporations operating prisons from the 
definition of taxable ,,reit subsidiary4
  #a4 ,short title ,this ,act may be    
cited as the ,ending ,tax ,breaks for   
,private ,prisons ,act4  #b4 ,exclusion 
of corporations operating prison        
facilities from definition of taxable   
,,reit facility  7a7 ,in general        
,section #hef7l77#c7 of the ,internal   
,revenue ,code of #aihf is amended--    
7#a7 by striking subparagraph 7,a7 and  
inserting the following3  7,a7 any      
corporation which--  7i7 directly or    
indirectly operates or manages a lodging
 facility or a health care facility1 or 
7ii7 directly or indirectly operates or 
manages a prison facility or provides   

services at or in connection with a     
prison facility1 and  1  7#b7 in        
subparagraph 7,b71 by striking any      
lodging facility or health care facility
 and inserting any lodging facility1    
health care facility1 or prison         
facility1 and  7#c7 by striking the last
 sentence and inserting the following3  
,subparagraph 7,b7 shall not apply to   
rights provided to an eligible          
independent contractor to operate or    
manage a lodging facility1 a health care
 facility1 or a prison facility if such 
rights are held by such corporation as a
 franchisee1 licensee1 or in a similar  
capacity and such lodging facility1     
health care facility1 or prison facility
 is either owned by such corporation or 
is leased to such corporation from the  
real estate investment trust44  7b7     
,definition of prison facility ,section 
#hef7l77#d7 of the ,internal ,revenue   
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,c7 ,prison facility ,the term prison  

facility means any correctional1        
detention1 or penal facility4  4  7c7   
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4