Article 15 of the 2025 budget bill addresses mandatory loans and employment. This article corresponds to Article 2 of the 2024 Budget Law, Article 18 of the budget laws in previous years, Clauseث  of Article 13 of the 2024 Budget Law, and Article 16 of previous budget laws. The employment section, similar to employment creation and production boom provisions of previous years, contains a large number of targets without considering the necessary operational requirements for their realization. To prevent the recurrence of this approach in the coming years, it is suggested that the allocation of funds for production boom and employment creation be aligned with the “National Strategy for Industrial Advancement and Enhancement of the Country’s Value Chain,” the optimal production program (cultivation pattern) for agricultural products as per Clause T of Article 48 and Clause A of Article 33 of the Seventh Development Plan Law. Additionally, capacities under the Financing Law for Production and Infrastructure-including “nameless investment packages” and “guarantee funds” - should be utilized. Regarding Qard al-Hasan (interest-free) loans, due to a 66% growth in marriage loans in 2024 and the challenges that arose during this year, it is proposed that the ceiling for these loans be increased to 4,500 trillion rials. Of this amount, 3,000 trillion rials would be allocated to marriage loans (without increasing the individual ceiling), 1,000 trillion rials to childbirth loans (with an increase of 200 million rials in the individual ceiling), and 500 trillion rials to employment loans, with priority given to the Imam Khomeini Relief Foundation and the Welfare Organization.