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HR 8501
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Rehabilitation of Historic Schools Act of 2026

To amend the Internal Revenue Code of 1986 to allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit.

Introduced Apr 27, 2026

Latest action (Apr 27, 2026) Referred to the House Committee on Ways and Means.

Policy area
Issues
Economy & TaxesEducation

Summary

The Rehabilitation of Historic Schools Act of 2026 would amend the Internal Revenue Code to allow rehabilitation expenditures for public school buildings to qualify for federal rehabilitation tax credits. This change would apply to public educational facilities that were in use during the 5 years before rehabilitation begins and continue to be used as educational facilities after the work is completed. The bill requires the Secretary of the Treasury to report to Congress within 5 years on the effects of this amendment, including data on the number of facilities rehabilitated, the number of students served, and rehabilitation costs. The change would apply to school buildings placed in service after the bill's enactment.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Money behind the sponsor

Top reported contributors to Dwight Evans’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • NULL $7,150
  • SELECT MEDICAL $5,000
  • PROGRESSIVE MANAGEMENT $5,000
  • S.R. WOJDAK & ASSOCIATES, LP $5,000
  • STRADLEY RONON STEVENS & YOUNG, LLP $4,500

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Dwight Evans → · Outside spending →

Actions (2)

  1. Apr 27, 2026 Referred to the House Committee on Ways and Means. · house
  2. Apr 27, 2026 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

IN THE HOUSE OF REPRESENTATIVES

April 27, 2026

Mr. Evans of Pennsylvania (for himself, Mr. Davis of Illinois, Ms. Moore of Wisconsin, Ms. Norton, Ms. Scanlon, and Ms. Schakowsky) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Rehabilitation of Historic Schools Act of 2026”.

SEC. 2. QUALIFICATION OF REHABILITATION EXPENDITURES FOR PUBLIC SCHOOL BUILDINGS FOR REHABILITATION CREDIT.

(a) In General.—Section 47(c)(2)(B)(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subclause:

“(III) Clause not to apply to public schools.—This clause shall not apply in the case of the rehabilitation of any building which was used as a qualified public educational facility (as defined in section 142(k)(1), determined without regard to subparagraph (B) thereof) at any time during the 5-year period ending on the date that such rehabilitation begins and which is used as such a facility immediately after such rehabilitation.”.

(b) Report.—Not later than the date which is 5 years after the date of the enactment of this Act, the Secretary of the Treasury, after consultation with the heads of appropriate Federal agencies, shall report to Congress on the effects resulting from the amendment made by subsection (a), including—

(1) the number of qualified public education facilities rehabilitated (stated separately with respect to each State) and the number of students using such facilities (stated separately with respect to each such State),

(2) the number of qualified public education facilities rehabilitated in low income communities (as section 45D(e)(1) of the Internal Revenue Code of 1986) and the number of students using such facilities,

(3) the amount of qualified rehabilitation expenditures for each qualified public education facility rehabilitated, and

(4) and any other data determined by the Secretary to be useful in evaluating the impact of such amendment.

(c) Effective Date.—The amendment made by this section shall apply to property placed in service after the date of the enactment of this Act. <all>

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