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H.R. 1083

U.S. House•In House Committee

Summary

H.R. 1083, the Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025, was introduced in the House on Feb 6, 2025 by Rep. Greg Murphy (R) with 17 co-sponsors. It was referred to Ways And Means, and last saw action on Feb 6, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1083 has 17 co-sponsors.

hb1083/introduced-in-house.txt
119 HR 1083 IH: Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025
 U.S. House of Representatives
 2025-02-06
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1083  IN THE HOUSE OF REPRESENTATIVES   February 6, 2025   Mr. Murphy  (for himself and  Mr. Panetta ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income gain from the sale of qualified real property interests acquired under the authority of the Readiness and Environmental Protection Integration (REPI) program administered by the Department of Defense pursuant to section 2684a of title 10, United States Code, and for other purposes.
1.
Short title
This Act may be cited as the   Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025  .
2.
Exclusion of gain from sale of qualified real property interests acquired for purposes related to the readiness and environmental protection integration program
(a)
In general
Part III of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section:
139J.
Gain from sale of qualified real property interest for purposes related to the readiness and environmental protection integration program
(a)
In general
Gross income shall not include any gain from the sale of qualified real property interest to a qualified organization for REPI purposes.
(b)
Definitions
For purposes of this section—
(1)
Qualified real property interest
(A)
In general
The term  qualified real property interest  means any of the following interests in real property:
(i)
The entire interest of the taxpayer.
(ii)
A remainder interest.
(iii)
A restriction (granted in perpetuity and created pursuant to State real property law) on the use which may be made of the real property.
(B)
Special rule for mineral interests
An interest in real property shall not fail to be treated as a qualified real property interest solely by reason of a retention of a qualified mineral interest (as defined in section 170(h)(6)), but only if the right to access such mineral interest is not accomplished by any surface mining method.
(2)
Qualified organization
The term  qualified organization  has the meaning given such term by section 170(h)(3).
(3)
REPI purposes
A sale of qualified real property interest shall be treated as being for REPI purposes if such sale is pursuant to the authority of the Readiness and Environmental Protection Integration (REPI) program administered by the Department of Defense under section 2684a of title 10, United States Code.
(c)
Limitation
(1)
In general
In the case of a pass-through entity, no amount shall be excluded from gross income under subsection (a) with respect to a sale if such entity acquired the qualified real property interest by sale within 3 years of the date of the sale described in subsection (a).
(2)
Exception for family partnerships or family pass-through entities
(A)
In general
Paragraph (1) shall not apply with respect to any sale made by any partnership if substantially all of the partnership interests in such partnership are held, directly or indirectly, by an individual and members of the family of such individual.
(B)
Members of the family
For purposes of this paragraph, the term  members of the family  means, with respect to any individual—
(i)
the spouse of such individual, and
(ii)
any individual who bears a relationship to such individual which is described in subparagraphs (A) through (G) of section 152(d)(2).
(C)
Application to other pass-through entities
Except as may be otherwise provided by the Secretary, the rules of this paragraph shall apply to S corporations and other pass-through entities in the same manner as such rules apply to partnerships.
 .
(b)
Clerical amendment
The table of sections for part III of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139I the following new item:
Sec. 139J. Gain from sale of qualified real property interest for purposes related to the readiness and environmental protection integration program.
  .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-06
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 6, 2025

hb1083/introduced-in-house.md

Shown Here:
Introduced in House (02/06/2025)

Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025

This bill excludes the gain from the sale of a qualified real property interest under the Readiness and Environmental Protection Integration (REPI) Program from gross income for federal tax purposes. (Some limitations apply.)

As background, the REPI Program supports cost-sharing agreements between the Armed Forces, other federal agencies, state and local governments, and certain private organizations to address land use near military installations, address environmental restrictions that limit military activities, and increase military installation resilience.

Under the bill, the exclusion from gross income applies to gain from the sale of a real property interest (pursuant to an agreement under the REPI Program) to

  • a state or U.S. possession (or a political subdivision of a state or U.S. possession) or the District of Columbia;
  • the United States;
  • certain corporations, trusts, community chest, funds, or foundations; or
  • certain charitable organizations.

Further, under the bill, the real property interest that is sold may be (1) the entire interest in the real property, (2) a remainder interest in the real property, or (3) a restriction on the use of the real property (e.g., easement) that is granted in perpetuity and created under state law.

However, the bill limits such exclusion from gross income for a partnership or other pass-through entity (other than a family partnership or family pass-through entity) to gain from the sale of a real property interest that is held for at least three years.

Sponsors

Rep. Greg Murphy (R) sponsors H.R. 1083, and 17 members have co-sponsored it, 1 of them from the day it was introduced.

Committees

H.R. 1083 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 6, 2025 · 1,160 Bills

Actions

H.R. 1083 has taken 2 actions since Feb 6, 2025.

ChamberAction
Feb 6, 2025
House
Introduced in House
Feb 6, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1083 has not gone to a roll call.

1 bill is related to H.R. 1083, as Identical bill.

Titles

H.R. 1083 goes by 3 titles, 1 of them short titles.

  • Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 — Display Title
  • Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to exclude from gross income gain from the sale of qualified real property interests acquired under the authority of the Readiness and Environmental Protection Integration (REPI) program administered by the Department of Defense pursuant to section 2684a of title 10, United States Code, and for other purposes. — Official Title as Introduced

Lobbying

3 clients hired 3 firms and 40 registered lobbyists who named H.R. 1083 in 19 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Real Estate/Land Use/Conservation, Energy/Nuclear, Taxation/Internal Revenue Code, Agriculture, Clean Air and Water (quality), Natural Resources, Transportation.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
THE CONSERVATION FUND—Virginia17—
THE NATURE CONSERVANCYConservation of land and waterVirginia16$120K
NATURE CONSERVANCY—Virginia16—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
THE CONSERVATION FUND17—
POLICY INTEGRATION PARTNERS, LLC16$120K
THE NATURE CONSERVANCY16—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 40.

LobbyistFirmsClientsFilings
JACOB COOKE117
KELLY REED117
MICHAEL JOHNSON117
STACIA STANEK117
ALEXANDRA MURDOCH116
APRIL DONNELLY116
BRENT KEITH116
CATHY BAKER116
CHEYENNE YOUNG116
CHRISTIAN STUMPF116
CHRISTINA MCGREGOR116
ELLICIA SANCHEZ116
GREGORY JACOB116
JAINA MOAN116
JAMES HOWE116
JENNIFER CONNER NELMS116
KAMERAN ONLEY116
LUCY BROOKHAM116
MICHAEL O'REILLY116
MICHELLE DIETZ116

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
NATURE CONSERVANCYTHE NATURE CONSERVANCY2025 second_quarter$2.3M2nd Quarter - Report
NATURE CONSERVANCYTHE NATURE CONSERVANCY2025 fourth_quarter$1.3M4th Quarter - Report
NATURE CONSERVANCYTHE NATURE CONSERVANCY2026 second_quarter$900K2nd Quarter - Report
NATURE CONSERVANCYTHE NATURE CONSERVANCY2025 third_quarter$790K3rd Quarter - Report
NATURE CONSERVANCYTHE NATURE CONSERVANCY2025 first_quarter$680K1st Quarter - Report
NATURE CONSERVANCYTHE NATURE CONSERVANCY2026 first_quarter$640K1st Quarter - Report
THE CONSERVATION FUNDTHE CONSERVATION FUND2025 fourth_quarter$220K4th Quarter - Report
THE CONSERVATION FUNDTHE CONSERVATION FUND2025 third_quarter$200K3rd Quarter - Report
THE CONSERVATION FUNDTHE CONSERVATION FUND2026 second_quarter$180K2nd Quarter - Report
THE CONSERVATION FUNDTHE CONSERVATION FUND2026 first_quarter$180K1st Quarter - Report
THE CONSERVATION FUNDTHE CONSERVATION FUND2025 first_quarter$150K1st Quarter - Report
THE CONSERVATION FUNDTHE CONSERVATION FUND2025 second_quarter$120K2nd Quarter - Amendme…
THE CONSERVATION FUNDTHE CONSERVATION FUND2025 second_quarter$117.5K2nd Quarter - Report
THE NATURE CONSERVANCYPOLICY INTEGRATION PARTNERS, LLC2026 second_quarter$20K2nd Quarter - Report
THE NATURE CONSERVANCYPOLICY INTEGRATION PARTNERS, LLC2026 first_quarter$20K1st Quarter - Report
THE NATURE CONSERVANCYPOLICY INTEGRATION PARTNERS, LLC2025 fourth_quarter$20K4th Quarter - Report
THE NATURE CONSERVANCYPOLICY INTEGRATION PARTNERS, LLC2025 third_quarter$20K3rd Quarter - Report
THE NATURE CONSERVANCYPOLICY INTEGRATION PARTNERS, LLC2025 second_quarter$20K2nd Quarter - Report
THE NATURE CONSERVANCYPOLICY INTEGRATION PARTNERS, LLC2025 first_quarter$20K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 1083 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1083’s is Taxation.

hr1083/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1083, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 25 (Thursday, February 6, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MURPHY:H.R. 1083.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H557]

Source: congress.gov · legiscan.com