Rehabilitation of Historic Schools Act of 2026
Sponsored By: Representative Evans, Dwight [D-PA-3]
Introduced
Summary
Allows certain historic public school buildings to qualify for the federal rehabilitation tax credit. It would let buildings that were used as a qualified public educational facility at any time in the five years before rehabilitation and that return to school use after rehab be eligible for the rehabilitation credit.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax credit for public school rehabs
If enacted, owners and taxpayers would be able to claim the historic rehabilitation tax credit for qualifying work on public school buildings. To qualify, the building must have been used as a public educational facility at any time during the five years before rehabilitation began and must be used as a public school immediately after the work. This change would apply only to property placed in service after the date of enactment. The Secretary of the Treasury would have to report to Congress within five years on how many public education facilities were rehabilitated, the rehabilitation costs, student usage, and other impacts.
Sponsors & CoSponsors
Sponsor
Evans, Dwight [D-PA-3]
PA • D
Cosponsors
Davis (IL)
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
Schakowsky
IL • D
Sponsored 4/27/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov