Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

This bill creates a tax exclusion for landowners who sell certain property interests through the Defense Department's Readiness and Environmental Protection Integration (REPI) program. It excludes the gain from taxable income when selling "qualified real property interests" (including full ownership, remainder interests, or surface use restrictions) to a qualified organization under the REPI program, which protects military readiness areas while conserving environmentally sensitive lands. The exclusion does not apply if the property was purchased within three years prior to sale (except for family partnerships or family-owned entities). This policy change directly affects landowners participating in the REPI program by reducing tax liability on qualifying sales.