qualified real estate loan
Defined in 1 place of the United States Code.
The term “qualified real estate loan” means any loan—
(A) secured by—
(i) rural or agricultural real estate, or
(ii) a leasehold mortgage (with a status as a lien) on rural or agricultural real estate,
(B) made to a person other than a specified foreign entity (as defined in section 7701(a)(51)), and
(C) made after the date of the enactment of this section.
Source
- 2026–present26 U.S.C. § 139LInternal Revenue Code · Interest on loans secured by rural or agricultural real property · for purposes of this section