Federal Infrastructure Bank

Full Title:
Federal Infrastructure Bank Act of 2025

Summary#

This bill creates the Federal Infrastructure Bank and a Federal Infrastructure Bank Holding Company. The Formation Agent, chosen by the Secretary of the Treasury with input from the Federal Reserve chair, will set up the holding company and the Bank. The Comptroller of the Currency must grant the Bank a national bank charter. The Bank will be a Delaware corporation and a wholly owned subsidiary of the Holding Company. The Board of Governors of the Federal Reserve will oversee and supervise the Holding Company and the Bank.

The Bank may make equity investments, direct loans, indirect loans, and loan guarantees to eligible entities for planning, building, operating, and maintaining revenue-producing infrastructure projects in the United States. Projects listed include highways, ports, airports, energy transmission, rail, public transit, water and waste systems, dams, levees, stormwater systems, intermodal facilities, and other projects the Bank decides provide a public benefit. The Bank must reserve at least 10 percent of its lending and investment dollar amount for rural projects. The Bank cannot accept deposits or perform commercial or investment banking activities other than for its own revenues. The Bank and Holding Company must maintain combined risk-based capital of at least 10 percent. The Bank is prohibited from funding projects outside the United States and from funding projects 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 may issue equity and bonds, and may pay dividends. Non-U.S. holders are limited to 25 percent, in the aggregate, of Holding Company equity and bonds. The Secretary of the Treasury and the Federal Reserve may purchase bonds issued by the Holding Company, but the Secretary's purchases are limited to no more than 5 percent of the Holding Company’s outstanding bonds. The Holding Company and the Bank are exempt from federal, state, and local taxation except that real property owned by them remains subject to local property taxes. The bill also adds a tax credit to the Internal Revenue Code: a 10 percent credit for taxpayers who purchase qualified Holding Company equity investments on the investment date and on each of the four taxable years after the investment date.

The bill states that nothing in the Act authorizes the Federal Government to guarantee the assets of the Bank or Holding Company.

What it means for you#

  • Who can apply: Eligible entities include corporations, LLCs, partnerships (including public-private partnerships), joint ventures, trusts, States and other governmental entities (including political subdivisions and federally recognized Indian Tribes), revolving funds, and State infrastructure banks.
  • What help is available: The Bank can provide equity, loans, and loan guarantees for revenue-producing infrastructure projects in the United States.
  • Rural focus: At least 10 percent of the dollar amount of assistance must go to projects in rural areas (areas outside metropolitan areas with population 50,000 or greater).
  • Limits and rules: The Bank cannot take deposits or do commercial banking. It must keep combined risk-based capital of at least 10 percent. It cannot fund projects outside the United States or projects tied to specified Chinese government or military entities. Non-U.S. investors are limited in ownership of Holding Company securities. The Secretary of the Treasury may buy a limited share of Holding Company bonds.
  • Oversight and structure: The Federal Reserve will supervise the Bank and Holding Company. The Bank will have regional offices within five years.
  • Tax and investor details: The Holding Company and Bank are broadly tax-exempt (except local property taxes). A tax credit is created for investors who buy qualified Holding Company equity: a 10 percent credit on the amount paid on the investment date and each of the next four years.

Expenses#

No publicly available information on total federal costs or budgetary estimates is provided in the bill text. The bill does include provisions that may affect finances, including:

  • The Holding Company may issue bonds and other securities; the Secretary of the Treasury and the Federal Reserve may purchase such bonds (with a 5 percent limit on the Secretary's purchases).
  • The Holding Company and Bank are exempt from most federal and state taxation, except for local real property taxes.
  • The Bank may pledge loans to the Federal Reserve discount window and must maintain minimum risk-based capital of 10 percent.
  • The bill states that it does not authorize the Federal Government to guarantee the Bank's assets.

Proponents' View#

No publicly available information.

Opponents' View#

No publicly available information.