Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

U.S. Congress · HR1083 · In Committee

Progression

Timing in context

Primary sponsor's contributions received (same period)

Adjacency in time is shown for context; it is not evidence of cause. Funded ≠ false — see the methodology.

What the bill says

HR1083 · U.S. Congress · In Committee

Introduced 2025-02-06. Latest action: Referred to the House Committee on Ways and Means.

View on Congress.gov →

Summary (plain-language)

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.

Sponsors

Text versions

  • Introduced in House — 2025-02-06 — XML

What analysts say

No nonpartisan analysis on file for this measure yet.

What politicians say

No linked claims or utterances yet — no one on record has cited this measure to justify a public argument.

Action History

DateAction
2025-02-06Introduced in House
2025-02-06Referred to the House Committee on Ways and Means.

← Back to legislation