The purpose of the Access to Credit for our Rural Economy Act of 2025, also known as the ACRE Act of 2025, is to encourage lending for rural and agricultural properties by making the interest earned on certain loans exempt from federal income tax. This aims to improve access to credit for individuals and businesses involved in agriculture and rural development. Key provisions of the ACRE Act include the exclusion of interest income from gross income for qualified lenders on loans secured by rural or agricultural real estate.