SecBot SecBot

ACRE Act of 2025

H.R. 1822 Rep. Randy Feenstra (R-IA-4) In committee
Bill text PDF
  1. Introduced Mar 4
  2. Committee Mar 4
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Mar 4, 2025Next: House vote
603d ago Mar 4, 2025: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
1company, 5 filings
Subscribe to see spend
Member trades
0trades in the last 90 days
None in these companies
Who backs the bill and who pushes back Subscribe

Companies lobbying on this bill

1 company
Companies by sector
Financials 1
Search all 1 companies, their asks and price moves Subscribe

Summary

The ACRE Act of 2025 amends the Internal Revenue Code to exclude from gross income interest received by qualified lenders on certain loans secured by rural or agricultural real property.

Sec. 2, Exclusion of interest on loans secured by rural or agricultural real property: This section adds a new tax code section 139J. It defines a qualified lender as a bank or savings association with FDIC-insured deposits, a state- or federally-regulated insurance company, certain wholly-owned entities of bank or insurance holding companies, and for loans secured by agricultural real estate, a federally chartered instrumentality under the Farm Credit Act. A qualified real estate loan is any loan made after the bill's enactment, secured by rural or agricultural real estate (including land used for agricultural production, a principal residence in a rural area, property used in fishing or seafood processing, or an aquaculture facility), or a leasehold mortgage on such property, made to a person other than a foreign adversary entity (defined as entities from China, Cuba, Iran, North Korea, Russia, or Venezuela under Maduro). For single-family residence loans, proceeds must be used to purchase or improve the residence, and the principal cannot exceed $750,000. Refinancing of loans made on or before the enactment date is not treated as a new loan. The section also coordinates with tax code section 265, treating these loans as obligations with tax-exempt interest. The Secretary of the Treasury must report to Congress within 5 years on the impact of this exclusion on loan interest rates. The amendments apply to taxable years ending after the bill's enactment.

Summary of the bill text as introduced in House (Mar 4, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 28, 2026.