H.R. 1083In committeeJobs & the economy
Bill would exempt REPI land sales from federal income tax
Data as of July 11, 2026
Landowners who sell certain property rights near military bases under the REPI program would owe no federal income tax on the profit.40-second read · 4 questions answered below
Decoded
What does this do?
This bill removes federal income tax on profits when landowners sell certain property rights through the military's REPI program. The tax break covers full ownership, remainder interests, and permanent land-use restrictions. It still applies if the seller keeps mineral rights, as long as those minerals are not extracted through surface mining.
Who does it affect?
Individual landowners near military bases who sell to the REPI program would qualify. Business entities like partnerships or corporations generally must have owned the property for at least three years before the sale to qualify, with an exception for family-owned businesses.
Why does it matter?
Without this change, sellers in REPI transactions would owe federal income tax on any profit from the sale. The bill changes that outcome specifically for qualifying REPI sales.
Where does it stand?
- Introduced
- House committee — You are here
- House vote
- Senate
- President's desk
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
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Official title
Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
- Introduced:
- February 6, 2025
- Latest action:
- February 6, 2025
Referred to the House Committee on Ways and Means.
Read the official bill on Congress.govMake the call
Three steps: where you stand, your script, the call.