# 119-s-5480: School Infrastructure Modernization Act of 2026

119-s-5480, School Infrastructure Modernization Act of 2026, is a 119th Congress bill sponsored by Sen. Kaine, Tim [D-VA] (D-VA); status introduced; PRIA reads it as touching household money (as of 2026-10-04).

- Canonical: https://policyrisk.com/legislation/119-s-5480
- As of: 2026-10-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5480
- Congress: 119
- Title: School Infrastructure Modernization Act of 2026
- Status: introduced
- Introduced: 2026-09-23
- Sponsor: Sen. Kaine, Tim [D-VA] (D-VA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-04

## Summary

**Changes how the rehabilitation tax credit treats public school buildings.** It would carve out public-school rehab projects that were used as a qualified public educational facility during the five years before rehabilitation and are used as such after rehab, altering which projects can claim the credit. - School districts and students: Buildings used as public schools at any time in the five years before rehab and reused as schools after would be subject to a specific carve-out, changing which school renovations can qualify for the rehabilitation tax credit. - Owners and developers: They would need to document a building's five-year use history to determine whether a school rehabilitation project qualifies for the credit. - Treasury and Congress: The Secretary of the Treasury must report to Congress five years after enactment with state-by-state counts of rehabilitated public education facilities, student totals, counts for low-income communities, the amount of rehabilitation expenditures per facility, and any other useful data. The amendment would apply to property placed in service after Dec. 31, 2026.

## Cosponsors (1)

- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-09-23T00:00:00.000Z

## Provisions PRIA read

- Tax credit help for public schools: benefit, high. This bill would let owners of public school buildings claim the federal rehabilitation tax credit for more projects. The exemption applies when a building was used as a qualified public educational facility at any time during the five years before rehabilitation begins and is used as a school after…

## Related bills

- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-2982: Federal Employees Civil Relief Act
- 119-s-1503: Equality Act

## Sources
- [119-s-5480 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5480)

## Related
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-2982: Federal Employees Civil Relief Act](https://policyrisk.com/legislation/119-s-2982)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5480 (as of 2026-10-04).