Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
This bill excludes the gain from the sale of a qualified real property interest under the Readiness and Environmental Protection Integration (REPI) Program from gross income for federal tax purposes. (Some limitations apply.)
As background, the REPI Program supports cost-sharing agreements between the Armed Forces, other federal agencies, state and local governments, and certain private organizations to address land use near military installations, address environmental restrictions that limit military activities, and increase military installation resilience.
Under the bill, the exclusion from gross income applies to gain from the sale of a real property interest (pursuant to an agreement under the REPI Program) to
- a state or U.S. possession (or a political subdivision of a state or U.S. possession) or the District of Columbia;
- the United States;
- certain corporations, trusts, community chest, funds, or foundations; or
- certain charitable organizations.
Further, under the bill, the real property interest that is sold may be (1) the entire interest in the real property, (2) a remainder interest in the real property, or (3) a restriction on the use of the real property (e.g., easement) that is granted in perpetuity and created under state law.
However, the bill limits such exclusion from gross income for a partnership or other pass-through entity (other than a family partnership or family pass-through entity) to gain from the sale of a real property interest that is held for at least three years.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1083: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1083/
"H.R. 1083: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1083/.
H.R. 1083, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1083/.
[H.R. 1083: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025](https://openamerica.io/bill/119-HR-1083/)