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S 439119th CongressIntroduced
Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
Excludes capital gains from sale of qualified real property interests acquired for Defense Department's REPI environmental program.
Key Points
- 1Creates IRC §139J exclusion for REPI program property sales
- 2Applies to sales to qualified organizations for REPI purposes
- 3Includes limitation for pass-through entities
- 4Provides family partnership exception
- 5Supports military readiness and environmental conservation
Impact Areas
Defense Department REPI programConservation easementsCapital gains taxEnvironmental protectionMilitary land management
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