S 2371 United States Senate · 118th Congress

ACRE Act of 2023

The ACRE Act of 2023 excludes interest income from certain loans from taxation for qualified lenders. It applies to loans secured by rural or agricultural real estate (including single-family homes in designated rural areas with a $750,000 principal limit) or aquaculture facilities. Qualified lenders include insured banks and certain entities owned by bank holding companies. The bill aims to reduce tax burdens on lenders providing rural credit, making such financing more financially viable. It takes effect for taxable years after enactment.
Tags: Rural Communities
Bill status in committee 1 of 4 stages cleared
Introduction
Jul 2023
Committee Review
Floor Vote
President
Introduced Jul 19, 2023 Last action Jul 19, 2023
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Full legislative history

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Total actions
2
Key actions
0
Committee
1
Jul 19, 2023
Committee
Read twice and referred to the Committee on Finance.
upper
Jul 19, 2023
Introduced
Introduced in Senate
upper
1 primary · 6 co-sponsors

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