# 119-hr-1083: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

119-hr-1083, Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025, is a 119th Congress bill sponsored by Rep. Murphy, Gregory F. [R-NC-3] (R-NC); status introduced; PRIA reads it as touching household money (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/119-hr-1083
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1083
- Congress: 119
- Title: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
- Status: introduced
- Introduced: 2025-02-06
- Sponsor: Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Cosponsors: 18
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-15

## Summary

**Creates a tax exclusion for gains when property is sold to support the Department of Defense Readiness and Environmental Protection Integration (REPI) program.** This bill would add a new Section 139J to the tax code to exclude from gross income gains on sales of certain real property interests to qualified organizations for REPI purposes under 10 U.S.C. § 2684a. - Landowners who sell to a REPI-qualified organization could exclude gains from selling an entire interest, a remainder interest, or a perpetual restriction on use created under State law. Sellers may keep a qualified mineral interest and still qualify if access does not involve surface mining. - Pass-through entities face a 3-year lookback rule that denies the exclusion if the entity bought the property by sale within the prior 3 years. That 3-year rule does not apply to family partnerships or family-based pass-throughs when substantially all partnership interests are held by an individual and their family as defined in section 152(d)(2)(A)–(G). - The bill adds a table entry for the new section and applies to taxable years beginning after enactment.

## Cosponsors (18)

- Rep. Zinke, Ryan K. [R-MT-1] (R-MT), 2026-10-13T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-02-06T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-02-25T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-03-11T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2025-04-14T00:00:00.000Z
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2025-04-30T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-06-11T00:00:00.000Z
- Rep. Tokuda, Jill N. [D-HI-2] (D-HI), 2025-07-15T00:00:00.000Z
- Rep. Harrigan, Pat [R-NC-10] (R-NC), 2025-11-12T00:00:00.000Z
- Rep. Schmidt, Derek [R-KS-2] (R-KS), 2025-12-01T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2026-01-22T00:00:00.000Z
- Rep. Ross, Deborah K. [D-NC-2] (D-NC), 2026-02-02T00:00:00.000Z
- Rep. Bishop, Sanford D. [D-GA-2] (D-GA), 2026-02-10T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2026-04-16T00:00:00.000Z
- Rep. Crank, Jeff [R-CO-5] (R-CO), 2026-04-29T00:00:00.000Z
- Rep. Wilson, Joe [R-SC-2] (R-SC), 2026-06-08T00:00:00.000Z
- Rep. McDowell, Addison P. [R-NC-6] (R-NC), 2026-07-21T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2026-08-27T00:00:00.000Z

## Provisions PRIA read

- Tax break for REPI land sales: benefit, high. If enacted, you could exclude the gain from income when you sell a qualifying land interest for the Defense Department’s REPI program. Sales can be your whole ownership, a remainder interest, or a permanent use restriction under state law. You may keep qualified mineral rights if access would not u…
- 3-year rule for pass-through REPI sales: cost, high. If enacted, pass-through businesses would not get the REPI gain exclusion if they bought the property within the last 3 years. A partnership is exempt if almost all ownership is held by one person and that person’s family, as defined in tax law. The same family rule would apply to S corporations an…

## Related bills

- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-2102: Major Richard Star Act
- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-979: AM Radio for Every Vehicle Act of 2025

## Sources
- [119-hr-1083 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1083)

## Related
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-979: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-hr-979)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1083 (as of 2026-10-15).