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119-hr-8501119th CongressWALLET

Rehabilitation of Historic Schools Act of 2026

Sponsored By: Representative Evans, Dwight [D-PA-3]

Introduced

Summary

Expands the rehabilitation tax credit to public school buildings. This bill would let renovations of buildings that were used as public schools in the prior five years qualify for the federal rehabilitation credit and requires a five-year Treasury report on who uses the change and where.

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  • School districts: Rehabilitation projects for buildings that return to use as public schools after rehab could now qualify for the tax credit when they meet the five-year lookback rule. This can reduce net project costs for districts and public owners.
  • Students and families: The required report must list rehabilitated facilities and the number of students served by state and identify projects in low-income communities, helping show where improvements reach students.
  • Property owners and developers: Owners who renovate former public school buildings may gain access to the credit, potentially improving the financial feasibility of converting or upgrading these properties.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for historic school rehabs

If enacted, the bill would let certain rehabilitations of public school buildings qualify for the federal historic rehabilitation tax credit. To qualify, the building must have been used as a public school at any time during the five years before rehabilitation begins. The building must also be used as a public school immediately after the rehabilitation. The change would apply only to property placed in service after the date of enactment. The Treasury would report to Congress within five years on use of the change, including state-by-state counts, student numbers, low-income community projects, and rehabilitation spending.

Sponsors & CoSponsors

Sponsor

Evans, Dwight [D-PA-3]

PA • D

Cosponsors

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 4/27/2026

  • Rep. Moore, Gwen [D-WI-4]

    WI • D

    Sponsored 4/27/2026

  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

    Sponsored 4/27/2026

  • Rep. Scanlon, Mary Gay [D-PA-5]

    PA • D

    Sponsored 4/27/2026

  • Rep. Schakowsky, Janice D. [D-IL-9]

    IL • D

    Sponsored 4/27/2026

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 6/25/2026

  • Rep. Figures, Shomari [D-AL-2]

    AL • D

    Sponsored 7/9/2026

  • Rep. Thompson, Mike [D-CA-4]

    CA • D

    Sponsored 7/9/2026

  • Rep. Boyle, Brendan F. [D-PA-2]

    PA • D

    Sponsored 7/16/2026

  • Rep. Krishnamoorthi, Raja [D-IL-8]

    IL • D

    Sponsored 7/23/2026

Roll Call Votes

No roll call votes available for this bill.

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