Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
Official title: To amend the Internal Revenue Code of 1986 to exclude from gross income gain from the sale of qualified real property interests acquired under the authority of… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to exclude from gross income gain from the sale of qualified real property interests acquired under the authority of the Readiness and Environmental Protection Integration (REPI) program administered by the Department of Defense pursuant to section 2684a of title 10, United States Code, and for other purposes.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
- THE NATURE CONSERVANCY
- POLICY INTEGRATION PARTNERS, LLC
- THE CONSERVATION FUND
- THE CONSERVATION FUND
- THE NATURE CONSERVANCY
- POLICY INTEGRATION PARTNERS, LLC
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Environmental Protection Agency (EPA)
- Agriculture, Dept of (USDA)
- Interior, Dept of (DOI)
- Army, Dept of (Corps of Engineers)
- Natl Oceanic & Atmospheric Administration (NOAA)
- White House Office
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/)