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HR 2205 115th Congress House

ECORA Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to exclude from gross income interest received on certain loans secured by agricultural real property.

Introduced: July 26, 2017 See on congress.gov
Taxation Agricultural prices, subsidies, creditCredit and credit marketsFarmlandHousing finance and home ownership
More subjectsShow fewer subjects
Income tax exclusionInterest, dividends, interest ratesRural conditions and development
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 27, 2017
Referred to the House Committee on Ways and Means.
Apr 27, 2017
Introduced in House
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 Latest action April 27, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Enhancing Credit Opportunities in Rural America Act of 2017 or the ECORA Act of 2017

This bill amends the Internal Revenue Code to exclude from gross income interest received by a lender from real estate loans secured by agricultural real estate or by a leasehold mortgage (with a status as a lien) on agricultural real estate.

Agricultural real estate includes real property that is substantially used for the production of one or more agricultural products. It also includes any single family residence that is: (1) the principal residence of its occupant, (2) located in a rural area which is not within a Metropolitan Statistical Area and has a population of 2,500 or less; and (3) is purchased or improved with the proceeds of a loan secured by property used for the production of one or more agricultural products.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Bacon, Don
Nebraska · Jul 26, 2017
 R
Bost, Mike
Illinois · Jun 21, 2017
 R
Marshall, Roger
Kansas · Jun 12, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2205: ECORA Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-2205/
MLA
"H.R. 2205: ECORA Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-2205/.
Bluebook (legal)
H.R. 2205, 115th Cong. (2026), https://openamerica.io/bill/115-HR-2205/.
Markdown link
[H.R. 2205: ECORA Act of 2017](https://openamerica.io/bill/115-HR-2205/)
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