The Federal Infrastructure Bank Act of 2025 establishes the Federal Infrastructure Bank (Bank) as a Delaware corporation and a wholly-owned subsidiary of the Federal Infrastructure Bank Holding Company (Holding Company). The Bank's core purpose is to facilitate investment in, and the long-term financing of, economically viable United States infrastructure projects that provide a public benefit. It will provide equity investments, direct loans, indirect loans, and loan guarantees to eligible entities for the planning, design, construction, operations, or maintenance of revenue-producing infrastructure projects. The Bank, which will operate under a national bank charter granted by the Comptroller of the Currency, is prohibited from accepting customer deposits or engaging in general commercial or investment banking activities. A significant provision mandates that not less than 10 percent of the Bank's investments must be allocated to infrastructure projects in rural areas . Crucially, the Bank is explicitly prohibited from funding infrastructure projects outside the United States or those owned, directed, controlled, financed, or influenced by the Government of the People's Republic of China, the Chinese Communist Party, or the People's Liberation Army. The Holding Company is authorized to issue equity securities and bonds, with restrictions on non-United States individuals and entities holding more than 25 percent of these securities, and a complete prohibition on entities affiliated with China or State Sponsors of Terrorism. The Board of Governors of the Federal Reserve System will exercise oversight and supervisory authority over both the Holding Company and the Bank to ensure safe and sound operations. The bill also establishes an Infrastructure Guarantee Fund , grants tax exemption to the Holding Company and Bank (excluding real property), and introduces a new tax credit for qualified equity investments in the Holding Company, while explicitly stating that the Federal Government does not guarantee the assets of the Bank or Holding Company.