S 439
Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 7:37 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
This bill aims to provide tax benefits to individuals who sell real property acquired through the Department of Defense’s Readiness and Environmental Protection Integration (REPI) program. Specifically, it excludes gains from the sale of qualified real property interests – such as land or easements – to certain eligible organizations, including state and local governments, the federal government, and charitable organizations. There’s a limitation on this exclusion for certain pass-through entities, with an exception for family-owned partnerships.
Sponsors
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Primary sponsor
Cosponsors
Thomas Tillis
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