Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

This bill would make certain land sales near military bases tax-free. If a landowner sells a qualifying property interest to a qualified conservation-type organization as part of the Department of Defense’s REPI program (which protects training areas and the environment), the profit from that sale would not count as income for federal taxes .

There’s a guardrail for “pass-through” businesses (like partnerships or S corporations). If a pass-through bought the property within the last 3 years and then sells it under REPI, it cannot exclude the gain from income. But there’s an exception for family-held partnerships, and similar rules can apply to S corporations and other pass-throughs. The bill uses a standard tax-law definition of family (spouse and close relatives) .

• Who is affected | What changes | When
• Landowners and conservation groups working with DoD’s REPI program | Profit from qualifying sales to a “qualified organization” is excluded from federal income (tax-free) | The text does not specify an effective date
• Pass-through entities (partnerships, S corps) | No exclusion if the property was bought within 3 years; exception for family-held partnerships, with similar treatment for other pass-throughs as set by the Secretary | The text does not specify an effective date