Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
Sponsored By: Representative Murphy, Gregory F. [R-NC-3]
Introduced
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.
Show full summary
- 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.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Tax break for REPI land sales
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 use surface mining. The rule would apply to tax years that start after the bill becomes law.
3-year rule for pass-through REPI sales
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 and other pass-throughs unless Treasury says otherwise. This would apply to tax years that start after the bill becomes law.
Sponsors & CoSponsors
Sponsor
Murphy, Gregory F. [R-NC-3]
NC • R
Cosponsors
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 2/6/2025
Davis (NC)
NC • D
Sponsored 2/25/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 3/11/2025
Hudson
NC • R
Sponsored 4/14/2025
Rep. Kiggans, Jennifer A. [R-VA-2]
VA • R
Sponsored 4/30/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 6/11/2025
Rep. Tokuda, Jill N. [D-HI-2]
HI • D
Sponsored 7/15/2025
Rep. Harrigan, Pat [R-NC-10]
NC • R
Sponsored 11/12/2025
Schmidt
KS • R
Sponsored 12/1/2025
Rep. Carter, Earl L. "Buddy" [R-GA-1]
GA • R
Sponsored 1/22/2026
Rep. Ross, Deborah K. [D-NC-2]
NC • D
Sponsored 2/2/2026
Bishop
GA • D
Sponsored 2/10/2026
Rep. McCormick, Richard [R-GA-7]
GA • R
Sponsored 4/16/2026
Rep. Crank, Jeff [R-CO-5]
CO • R
Sponsored 4/29/2026
Roll Call Votes
No roll call votes available for this bill.
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