The "Access to Credit for our Rural Economy Act of 2025," or ACRE Act, proposes to amend the Internal Revenue Code of 1986 by creating a new section, 139J. This section would exclude from gross income any interest received by a qualified lender on a qualified real estate loan , thereby making such interest tax-exempt. This initiative is designed to stimulate investment and credit availability in rural and agricultural sectors. A qualified lender includes FDIC-insured banks, state or federally regulated insurance companies, and certain entities owned by bank or insurance holding companies. It also covers federally chartered instrumentalities of the United States under the Farm Credit Act for specific agricultural loans. This broad definition aims to encompass a wide range of financial institutions capable of providing these loans. A qualified real estate loan must be secured by rural or agricultural real estate, forestland, or a leasehold mortgage on such property. This encompasses land used for agricultural products, rural single-family principal residences (up to $750,000), property for fishing or seafood processing, and aquaculture facilities. Importantly, these loans cannot be made to a foreign adversary entity , which includes specific countries and entities controlled by them. The bill specifies that refinancings of existing loans generally do not qualify for the exclusion unless the original loan was made after the enactment date. The Secretary of the Treasury is mandated to submit a report within five years to Congress, analyzing the impact of this new tax exclusion, particularly on interest rates for qualified real estate loans. The amendments will apply to taxable years ending after the Act's enactment date.