# 119-s-439: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

119-s-439, Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025, is a 119th Congress bill sponsored by Sen. Budd, Ted [R-NC] (R-NC); status introduced; PRIA reads it as touching household money (as of 2026-05-13).

- Canonical: https://policyrisk.com/legislation/119-s-439
- As of: 2026-05-13
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-439
- Congress: 119
- Title: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
- Status: introduced
- Introduced: 2025-02-06
- Sponsor: Sen. Budd, Ted [R-NC] (R-NC)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-13

## Summary

**Creates a tax exclusion for gains on certain land sold to support the Department of Defense's Readiness and Environmental Protection Integration (REPI) program.** It sets what counts as qualifying property and buyers and limits how pass-through entities can use the exclusion.

## Cosponsors (5)

- Sen. Kaine, Tim [D-VA] (D-VA), 2025-02-06T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-04-29T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-06-18T00:00:00.000Z
- Sen. Ossoff, Jon [D-GA] (D-GA), 2025-12-18T00:00:00.000Z
- Sen. Banks, Jim [R-IN] (R-IN), 2026-05-11T00:00:00.000Z

## Provisions PRIA read

- Tax break for REPI land sales: benefit, high. If enacted, you would be able to exclude gain from selling certain property interests to REPI-qualified organizations. Qualifying interests include your whole interest, a remainder interest, or a permanent use restriction created under state law. Keeping mineral rights would not by itself stop the…
- Three-year limit for pass-through sales: cost, medium. If enacted, a pass-through entity could not use the exclusion if it bought the qualified property by sale within three years. Partnerships are exempt when substantially all interests are held by an individual and that individual's family. Similar family rules would apply to S corporations and other…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-475: Alternatives to PAIN Act
- 119-s-522: Credit Union Board Modernization Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.

## Sources
- [119-s-439 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/439)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-475: Alternatives to PAIN Act](https://policyrisk.com/legislation/119-s-475)
- [119-s-522: Credit Union Board Modernization Act](https://policyrisk.com/legislation/119-s-522)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-439 (as of 2026-05-13).