Bill · S. 439· Senate(119-S-439)
Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
- Introduced
- 2/6/2025
- Last activity
- 2/6/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Ted Budd
- Cosponsors
- - 2 - 3
- Introduced
- In Committee
What this bill would do
This bill, titled the "Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025," proposes to amend the Internal Revenue Code of 1986. It aims to exclude certain gains from gross income when a person sells a "qualified real property interest" to a "qualified organization" for REPI purposes. These purposes are related to the Readiness and Environmental Protection Integration program administered by the Department of Defense. The bill provides specific definitions for qualified interests, including full interests, remainder interests, or certain restrictions on property use. It also includes specific limitations for pass-through entities.
Yes· 3 of 6
Does this cut the tax on profits from selling investments?+5
The bill excludes gains from the sale of qualified real property interests from gross income for REPI purposes.
Would high-income households be better off under this?+4
The tax exclusion on property sale gains provides a financial benefit to property owners selling to qualified organizations.
Would business owners be better off under this?+3
The bill provides tax relief for property owners participating in the REPI program, though it limits some pass-through entities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Exclusion on Property Sales: Under Section 2(a), gross income would not include gains from the sale of a qualified real property interest to a qualified organization for REPI purposes. This provides a tax benefit for those selling property under the Department of Defense's REPI program.
-
Flexibility for Mineral Interests: Section 2(b)(1)(A)(ii) allows an interest to still be considered a "qualified real property interest" even if the owner retains a qualified mineral interest, provided the access is not through surface mining.
Potential Negative Impacts for People
- Limitations on Pass-Through Entities: According to Section 2(c)(1), pass-through entities cannot exclude the gain from gross income if they acquired the qualified real property interest by sale within 3 years of the sale described in the act.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For High Income Households+4Good For Business Owners+3Good For Farmers+3
- Economy And Finance
- Reduces Capital Gains Tax+5
- Environment Energy And Infrastructure
- Improves Environmental Protections+3
- National Security And Foreign Policy
- Improves Veterans Benefits+1
- 5/11/2026
- 1 Cosponsor added.
- 12/18/2025
- 1 Cosponsor added.
- 6/18/2025
- 1 Cosponsor added.
- 4/29/2025
- 1 Cosponsor added.
- 2/6/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Jim BanksRepublican · Indiana
Timothy KaineDemocrat · Virginia
Jon OssoffDemocrat · Georgia
Thomas TillisRepublican · North Carolina
Raphael WarnockDemocrat · Georgia