H.R.1083 - Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 (119th Congress)
Summary
H.R.1083, the "Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025," aims to amend the Internal Revenue Code of 1986. The amendment would exclude from gross income any gain from the sale of qualified real property interests. These interests must be acquired under the authority of the Readiness and Environmental Protection Integration (REPI) program, administered by the Department of Defense.
Expected Effects
The bill seeks to incentivize landowners to sell qualified real property interests for REPI purposes by providing a tax benefit. This could lead to increased land conservation and protection of military readiness activities. The exclusion applies to sales to qualified organizations for REPI purposes, with specific definitions provided for qualified real property interests and organizations.
Potential Benefits
- Encourages land conservation and environmental protection around military installations.
- Supports military readiness by preventing encroachment on training areas.
- Provides a financial incentive for landowners to participate in the REPI program.
- Simplifies the tax treatment of land sales for conservation purposes.
- May lead to increased collaboration between the Department of Defense and private landowners.
Most Benefited Areas:
Potential Disadvantages
- Potential for abuse if the definition of "qualified real property interest" is too broad.
- May disproportionately benefit certain landowners over others.
- Could reduce tax revenue for the government.
- The 3-year holding period exception for family partnerships might create loopholes.
- Complexity in defining and administering "REPI purposes" could lead to legal challenges.
Most Disadvantaged Areas:
Constitutional Alignment
The bill appears to align with the Constitution, particularly the provisions related to providing for the common defense (Article I, Section 8). The REPI program supports military readiness, which is a core function of the federal government. The bill does not appear to infringe on any individual rights or liberties protected by the Bill of Rights. The power to tax and spend for the general welfare is also relevant (Article I, Section 8).
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).