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IRS.gov Website
Publication 3
taxmap/pubs/p3-011.htm#en_us_publink1000176378

Maximum Rate of Interest(p25)

rule
Section 207 of the Servicemembers Civil Relief Act limits the maximum interest rate you can be charged to 6% per year for obligations or liabilities incurred before your entry into military service. The reduced rate applies only if your service materially affects your ability to pay. This rate applies only to that interest charged during the period of your military service.
To substantiate your claim for this reduced interest rate, you must furnish the IRS a copy of your orders or reporting instructions that detail the call to military service. You must do so no later than 180 days after the date of your termination or release from military service.