Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

This bill says that if you sell a property interest through a military program called REPI — which helps protect land near military bases and supports military readiness — you would not have to pay federal income tax on the money you gain from that sale. The sale must be made to certain buyers, such as the U.S. government, state or local governments, or qualifying charitable organizations. The property interest being sold can be the full property, a remainder interest, or a permanent restriction like an easement. For businesses structured as partnerships or similar pass-through entities (other than family-owned ones), the tax break only applies if they have held the property interest for at least three years.

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