Reinforcing Utility Restoration After Losses (RURAL) Act This bill provides authority and funding for the Department of Agriculture to establish a loan program for certain rural utility service providers (e.g., electric, telecommunications, or waste disposal service providers) to replace specified losses during a federally declared disaster or emergency. During such a disaster or emergency, interest on the loan shall not accrue, and repayment of principal shall not be required. Borrowers may qualify for partial loan forgiveness if certain requirements are met. The bill also establishes and provides funding for a Rural Utility Bridge Loan Fund to implement the program.