The bill proposes to amend the Internal Revenue Code to exclude from gross income any gain from the sale of qualified real property interests.
The Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 amends the Internal Revenue Code to exclude from gross income any gain from the sale of qualified real property interests acquired under the Readiness and Environmental Protection Integration (REPI) program. This exclusion applies to sales to qualified organizations for REPI purposes, which are administered by the Department of Defense. The bill defines "qualified real property interest" and "qualified organization" and includes a special rule for mineral interests.
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