# 119-hr-10657: SPROUT Act of 2026

119-hr-10657, SPROUT Act of 2026, is a 119th Congress bill sponsored by Rep. Crank, Jeff [R-CO-5] (R-CO); status introduced; PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/legislation/119-hr-10657
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10657
- Congress: 119
- Title: SPROUT Act of 2026
- Status: introduced
- Introduced: 2026-10-01
- Sponsor: Rep. Crank, Jeff [R-CO-5] (R-CO)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-16

## Summary

**100% first-year depreciation for early childhood education centers** would create a temporary tax incentive to push private investment into licensed child care facilities. - Families: Could increase the chance of new licensed spots for children under age 5 by making construction more attractive to investors. - Property owners and developers: Owners who elect the rule could deduct 100% of a qualified center's adjusted basis in the year it is placed in service. The property must begin original use with the taxpayer and be placed in service in the United States before December 31, 2031. - Providers and tax rules: To qualify the space must be used by a state-licensed early childhood program or be tied by a binding contract to a licensed provider before construction starts. Qualified centers are treated as Section 1245 property, so depreciation may be recaptured under existing rules when the property is sold.

## Provisions PRIA read

- Tax break for childcare center owners: mixed, high. If enacted, the bill would let a taxpayer elect to deduct 100% of the adjusted basis of a qualifying early childhood education center in the year it is placed in service. To qualify, the property must be part of a State‑licensed center for children under age five (or the owner must have a written,…

## Related bills

- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-471: Fix Our Forests Act
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-7613: ALERT Act
- 119-hr-4075: Fire Weather Development Act of 2025
- 119-hr-1163: Prove It Act

## Sources
- [119-hr-10657 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10657)

## Related
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-471: Fix Our Forests Act](https://policyrisk.com/legislation/119-hr-471)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-7613: ALERT Act](https://policyrisk.com/legislation/119-hr-7613)
- [119-hr-4075: Fire Weather Development Act of 2025](https://policyrisk.com/legislation/119-hr-4075)
- [119-hr-1163: Prove It Act](https://policyrisk.com/legislation/119-hr-1163)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10657 (as of 2026-10-16).