Comment from Nareit
NareitSupportAdvocacy
Summary: Nareit, the National Association of Real Estate Investment Trusts, is submitting a series of recommendations for the 2026-27 IRS Priority Guidance Plan. They argue for specific regulatory clarifications regarding data center construction assets, constructive ownership rules, REIT liquidations, and on-site energy deployment to reduce uncertainty and administrative burdens for the REIT industry.
Nareit appreciates the opportunity to offer the attached recommendations for regulatory guidance to be placed on the 2026-27 IRS Priority Guidance Plan.