# Prop. Treas. Reg. § 1.250(b)-2: Qualified business asset investment (QBAI).

Proposed regulation, not in force. REG-104464-18, 86 FR 4582, published 2021-01-15 <https://www.federalregister.gov/documents/2021/01/15/2020-27003/guidance-on-passive-foreign-investment-companies-and-the-treatment-of-qualified-improvement-property>. Interprets 26 U.S.C. § 250.

Par. 3. Section 1.250(b)-2 is amended by adding a sentence at the end of paragraph (e)(2) to read as follows:

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(e) * * *

(2) * * * For purposes of applying section 250(b)(2)(B) and this paragraph (e), the technical amendment to section 168(g) enacted in section 2307(a) of the Coronavirus Aid, Relief, and Economic Security Act, Public Law 116-136 (2020) is treated as enacted on December 22, 2017.