# 119-s-838: ACRE Act of 2025

119-s-838, ACRE Act of 2025, is a 119th Congress bill sponsored by Sen. Moran, Jerry [R-KS] (R-KS); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-838
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-838
- Congress: 119
- Title: ACRE Act of 2025
- Status: introduced
- Introduced: 2025-03-04
- Sponsor: Sen. Moran, Jerry [R-KS] (R-KS)
- Cosponsors: 9
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**This bill would let certain lenders exclude interest earned on loans secured by rural and agricultural real estate from their taxable income.** It creates detailed rules for which loans and lenders qualify and limits single-family rural loans to $750,000 in combined principal. - Lenders: Banks with FDIC-insured deposits, state or federally regulated insurance companies, entities owned by bank or insurance holding companies, and specified Farm Credit institutions could exclude interest on qualifying rural real-estate loans from gross income. - Rural borrowers and landowners: Loans secured by farms, forestland, aquaculture facilities, fishing or seafood processing property, and qualifying single-family rural homes may be covered, including certain refinancings; single-family loans must total no more than $750,000. - National-security eligibility: Loans cannot be made to a defined "foreign adversary" entity, a category that lists countries including the People’s Republic of China, Cuba, Iran, North Korea, Russia, and Venezuela under Maduro. - Oversight: The bill requires a report to Congress within 5 years assessing how the new rule affected qualified real-estate loans, including whether it reduced interest rates.

## Cosponsors (9)

- Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-03-04T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-03-04T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-03-04T00:00:00.000Z
- Sen. Cramer, Kevin [R-ND] (R-ND), 2025-03-04T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-03-05T00:00:00.000Z
- Sen. Rounds, Mike [R-SD] (R-SD), 2025-03-24T00:00:00.000Z
- Sen. Coons, Christopher A. [D-DE] (D-DE), 2025-05-06T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-06-26T00:00:00.000Z
- Sen. McCormick, David [R-PA] (R-PA), 2025-08-01T00:00:00.000Z

## Provisions PRIA read

- Tax break for rural lenders: benefit, high. If enacted, banks, insured savings associations, many insurance companies, and some U.S. subsidiaries would not count interest from qualifying rural real estate loans as taxable income. That interest would be treated as wholly tax-exempt for the receiving lender. The change would apply to tax years…
- Which rural loans and properties qualify: mixed, medium. If enacted, loans secured by farm land, forestland, fishing or seafood processing property, and aquaculture facilities could qualify for the exclusion. Single-family homes qualify only if they are the occupant's principal residence and located in a statutory rural area. For those homes, the loan pr…

## Related bills

- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025
- 119-s-1261: CONNECT for Health Act of 2025
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.

## Sources
- [119-s-838 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/838)

## Related
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [119-s-1261: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-s-1261)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-838 (as of 2025-12-21).