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S. 439 119th Congress Senate

Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

Official title: A bill 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 autho… Show full official titleShow less

Official title: A bill 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.

Introduced: February 6, 2025 Introduced by: Ted Budd Republican · North Carolina See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 2025
Introduced in Senate
Feb 6, 2025
Read twice and referred to the Committee on Finance.
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What's happening now February 6, 2025

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 1083 Identical bill Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 16

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 16 filings →
 Cosponsors 5
All 5 Democratic 3 Republican 2
R
Banks, Jim
Indiana · May 11, 2026
 D
Ossoff, Jon
Georgia · Dec 18, 2025
 D
Warnock, Raphael G.
Georgia · Jun 18, 2025
 R
Tillis, Thomas
North Carolina · Apr 29, 2025
 D
Kaine, Tim
Virginia · Feb 6, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). S. 439: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-S-439/
MLA
"S. 439: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-439/.
Bluebook (legal)
S. 439, 119th Cong. (2026), https://openamerica.io/bill/119-S-439/.
Markdown link
[S. 439: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025](https://openamerica.io/bill/119-S-439/)
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