The ACRE Act of 2025 aims to exclude interest on certain loans secured by rural or agricultural real property from gross income.
The ACRE Act of 2025 amends the Internal Revenue Code to exclude from gross income interest received by qualified lenders on loans secured by rural or agricultural real property. This includes loans secured by property used for agricultural production, single-family residences in rural areas, property used in fishing or seafood processing, and aquaculture facilities. The act defines "qualified lender" to include banks, insurance companies, and certain entities owned by bank holding companies.
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