Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

Key Points

• This bill would stop the federal government from taxing the profit people make when they sell land or development rights near military bases. This applies specifically to sales made through a Department of Defense program that protects training areas.
• The goal is to encourage landowners to keep their property as open space or natural habitat. This helps the military because it prevents new housing or tall buildings from getting in the way of flight paths, noise zones, or weapons testing.
• Landowners can choose to sell their entire property or just a permanent agreement to never build on it. In both cases, they would not have to pay federal income tax on the money they receive from the sale.
• To prevent people from buying land just to get a quick tax break, most businesses must own the property for at least three years before selling it. However, family-owned farms and small family businesses do not have to wait those three years to qualify.
• The plan allows owners to keep the rights to minerals under their ground as long as they do not use surface mining to get them. This allows for conservation while still letting owners benefit from what is deep underground.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.