This bill aims to safeguard the financial stability of healthcare entities and public health by prohibiting certain real estate transactions. It specifically forbids healthcare entities or their owning firms from engaging in real estate sales or lease agreements with real estate investment trusts (REITs) if the terms of such transactions would lead to a long-term weakened financial status for the healthcare entity or pose a risk to public health. This measure targets arrangements that could potentially undermine the operational capacity and service delivery of vital healthcare providers. To ensure compliance, the bill mandates that the Secretary of Health and Human Services (HHS) review the terms of any proposed sale or lease agreement between a healthcare entity and a REIT. The Secretary must determine if the transaction's terms meet the prohibited criteria, with consultation from relevant State attorneys general permitted. Enforcement authority is granted to both States and the HHS Secretary, allowing for civil monetary penalties of up to $10,000 per violation if a person is found to be in violation. The legislation defines "health care entity" broadly to include hospitals, physician practices, skilled nursing facilities, hospice facilities, mental or behavioral health care providers, and opioid treatment programs, among others. Furthermore, the bill makes technical amendments to the Internal Revenue Code of 1986 , specifically concerning the treatment of rents from "qualified health care property" for REITs. These amendments adjust how certain income from healthcare properties is classified for tax purposes, applying to taxable years beginning after the Act's enactment.