Amends the Internal Revenue Code to exclude from gross income gains from the sale of qualified real property interests acquired under the REPI.

The Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 amends the Internal Revenue Code to exclude from gross income gains from the sale of qualified real property interests acquired under the Readiness and Environmental Protection Integration (REPI) program. This applies to sales to qualified organizations for REPI purposes. The bill defines qualified real property interests and includes exceptions for family partnerships or pass-through entities. The amendments apply to taxable years beginning after the date of enactment.

Amends the Internal Revenue Code to exclude from gross income gains from the sale of qualified real property interests acquired under the REPI.

The Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 amends the Internal Revenue Code to exclude from gross income gains from the sale of qualified real property interests acquired under the Readiness and Environmental Protection Integration (REPI) program. This applies to sales to qualified organizations for REPI purposes. The bill defines qualified real property interests and includes exceptions for family partnerships or pass-through entities. The amendments apply to taxable years beginning after the date of enactment.