Proposed Tax Break for Land Sales to Military Conservation Programs

Where This Stands

Introduced

Committee

Floor Vote

Passed

Signed

Currently IN_COMMITTEE. The next step in the legislative lifecycle is Floor Vote.

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

The Frame

What this does

If passed, this bill would reduce the federal income tax burden for private landowners who sell property or conservation easements to the Department of Defense's Readiness and Environmental Protection Integration (REPI) program, potentially increasing the number of landowners willing to participate in these conservation efforts.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Private landowners

Landowners who sell property or easements to the REPI program would be eligible for a new federal income tax exclusion on their gains.

Department of Defense

The agency administers the REPI program and may see increased participation from landowners due to the tax incentive.

What changed

Current stage: IN_COMMITTEE.

What's next

Floor Vote.

Background

The Readiness and Environmental Protection Integration (REPI) program is a Department of Defense initiative that partners with conservation organizations to protect land around military installations from development that could interfere with training. context

Summary

This bill would allow landowners to exclude from their taxable income any profit made from selling property interests to military-approved conservation programs. It aims to encourage private landowners to sell land or development rights to help the Department of Defense protect military training areas from encroaching development.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Does this apply to all land sales?

No, it only applies to sales of 's' made to a 'qualified organization' specifically for purposes related to the Department of Defense's REPI program.

Can I still keep my mineral rights?

Yes, you can retain mineral interests, but only if you do not use surface mining methods to access them.

Are there restrictions for businesses?

Yes, pass-through entities like partnerships or S corporations generally cannot claim the exclusion if they bought the property within 3 years of selling it, unless it is a family-owned entity.

Why It Matters

If passed, this bill would reduce the federal income tax burden for private landowners who sell property or conservation easements to the Department of Defense's Readiness and Environmental Protection Integration (REPI) program, potentially increasing the number of landowners willing to participate in these conservation efforts.

News Coverage

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Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Tax-based conservation incentive

The bill attempts to use the tax code to increase the efficacy of the Department of Defense's existing land-use buffer program.

Department of Defense Readiness and Environmental Protection Integration (REPI) program

Connected Entities

organizationDepartment of Defense“Administers the REPI program”Map →

bill_numberInternal Revenue Code of 1986“The specific code being amended”Map →

organizationSenate“Introduced by Senators Budd and Kaine”Map →

otherUnited States Code“Section 2684a referenced”Map →

Analysis Score

0–100

Significance45
How much this matters to a regular citizen
Controversy10
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz15
Current news / social attention level