United States 119th Congress Status: In Committee Bipartisan · 3 R · 3 D cosponsors

S 439 — Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

Last action — Read twice and referred to the Committee on Finance.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced February 06, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 6 sponsors

    1 primary, 5 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (3 R · 3 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 This bill excludes the gain from the sale of a qualified real property interest under the Readiness and Environmental Protection Integration (REPI) Program from gross income for federal tax purposes. (Some limitations apply.)As background, the REPI Program supports cost-sharing agreements between the Armed Forces, other federal agencies, state and local governments, and certain private organizations to address land use near military installations, address environmental restrictions that limit military activities, and increase military installation resilience.Under the bill, the exclusion from gross income applies to gain from the sale of a real property interest (pursuant to an agreement under the REPI Program) toa state or U.S. possession (or a political subdivision of a state or U.S. possession) or the District of Columbia;the United States;certain corporations, trusts, community chest, funds, or foundations; orcertain charitable organizations.Further, under the bill, the real property interest that is sold may be (1) the entire interest in the real property, (2) a remainder interest in the real property, or (3) a restriction on the use of the real property (e.g., easement) that is granted in perpetuity and created under state law.However, the bill limits such exclusion from gross income for a partnership or other pass-through entity (other than a family partnership or family pass-through entity) to gain from the sale of a real property interest that is held for at least three years.

Bill Text

How this bill changes current law

5 changes Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill amends the Internal Revenue Code to exclude from gross income gain from the sale of qualified real property interests acquired under the REPI program linked to 10 U.S.C. § 2684a.

  • Internal Revenue Code of 1986

    Gross income shall not include any gain from the sale of qualified real property interest to a qualified organization for REPI purposes.

    This creates a tax exclusion for gains from selling certain real property interests related to the REPI program.

  • Internal Revenue Code of 1986

    The term 'qualified real property interest' means any of the following interests in real property: (i) The entire interest of the taxpayer. (ii) A remainder interest. (iii) A restriction (granted in perpetuity and created pursuant to State real property law) on the use which may be made of the real property.

    Defines what constitutes a qualified real property interest for the purposes of the tax exclusion.

  • Internal Revenue Code of 1986

    A sale of qualified real property interest shall be treated as being for REPI purposes if such sale is pursuant to the authority of the Readiness and Environmental Protection Integration (REPI) program administered by the Department of Defense under section 2684a of title 10, United States Code.

    Links the tax exclusion specifically to sales conducted under the REPI program.

  • Internal Revenue Code of 1986

    In the case of a pass-through entity, no amount shall be excluded from gross income under subsection (a) with respect to a sale if such entity acquired the qualified real property interest by sale within 3 years of the date of the sale described in subsection (a).

    Imposes a limitation on the exclusion for sales by pass-through entities to prevent tax avoidance.

  • Internal Revenue Code of 1986

    Paragraph (1) shall not apply with respect to any sale made by any partnership if substantially all of the partnership interests in such partnership are held, directly or indirectly, by an individual and members of the family of such individual.

    Exempts family partnerships from the limitation on tax exclusions regarding the sale of qualified real property interests.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 5 co-sponsors · 541 not signed on

Sponsors (1)

Co-sponsors (5)

Not signed on (541)

541 members have not signed on to this bill.

Show all 541 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation environment
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 439 do?
Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 This bill excludes the gain from the sale of a qualified real property interest under the Readiness and Environmental Protection Integration (REPI) Program from gross income for federal tax purposes. (Some limitations apply.)As background, the REPI Program supports cost-sharing agreements between the Armed Forces, other federal agencies, state and local governments, and certain private organizations to address land use near military installations, address environmental restrictions that limit military activities, and increase military installation resilience.Under the bill, the exclusion from gross income applies to gain from the sale of a real property interest (pursuant to an agreement under the REPI Program) toa state or U.S. possession (or a political subdivision of a state or U.S. possession) or the District of Columbia;the United States;certain corporations, trusts, community chest, funds, or foundations; orcertain charitable organizations.Further, under the bill, the real property interest that is sold may be (1) the entire interest in the real property, (2) a remainder interest in the real property, or (3) a restriction on the use of the real property (e.g., easement) that is granted in perpetuity and created under state law.However, the bill limits such exclusion from gross income for a partnership or other pass-through entity (other than a family partnership or family pass-through entity) to gain from the sale of a real property interest that is held for at least three years.
Who sponsors S 439?
S 439 is sponsored by Budd, Ted (Republican), Kaine, Tim (Democratic), Tillis, Thomas (Republican), Warnock, Raphael G. (Democratic), Ossoff, Jon (Democratic), and Banks, Jim (Republican).
What is the current status of S 439?
This bill is in committee in the Senate. Introduced February 06, 2025. It must pass committee before a floor vote.
Where can I track S 439?
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