REPI Program Conservation Easements & Environmental Land Protection

Current understanding

To be populated as evidence accumulates.

Evidence log

• 2025-02-06 — Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025: S. Incentivizing Readiness and Environmental Protection Integration Sales Act of 2025 (introduced) would exclude from federal gross income the gain from selling a qualified real property interest under the REPI Program to eligible government or charitable entities, subject to a three-year holding-period limit for most pass-through sellers. (novelty: 3)

Open questions

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