A Democratic bill with 1 Republican cosponsor · See all 10 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, known as the "Rehabilitation of Historic Schools Act of 2026," seeks to amend the Internal Revenue Code of 1986. It aims to allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit. To qualify, the building must have been used as a qualified public educational facility during the 5-year period before rehabilitation begins and must be used as such immediately after. The Act also requires the Secretary of the Treasury to report on the effects of this change to Congress after five years. This report must include data on the number of facilities and students, specifically noting low income communities.
Yes· 3 of 23
- Scored +6
Would students be better off under this?
Improves the physical condition, safety, and quality of public educational facilities for students.
- Scored +6
Does this put more money into public schools?
The bill amends the tax code to allow rehabilitation expenditures for public school buildings to qualify for the rehabilitation credit, aiding school funding indirectly.
- Scored +5
Would children be better off under this?
Students directly benefit from modernized, repaired, and safer public school buildings.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Rehabilitation of Public Schools: By allowing expenditures for public school buildings to qualify for rehabilitation credit, the bill provides a mechanism for these buildings to receive such credits (Section 2(a)).
-
Data Collection on Student Impact: The requirement for the Secretary of the Treasury to report on the number of students using rehabilitated facilities can provide insight into how many people are benefiting from these changes (Section 2(b)(1)).
-
Focus on Low Income Communities: The bill mandates reporting on the number of qualified public education facilities rehabilitated in low income communities and the number of students using them (Section 2(b)(2)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would students be better off under this? — Improves the physical condition, safety, and quality of public educational facilities for students. Would children be better off under this? — Students directly benefit from modernized, repaired, and safer public school buildings. Would households on low incomes be better off under this? — The legislation specifically tracks and benefits public education facilities located in low-income communities. Would Black Americans be better off under this? — Students in urban and lower-income districts, which often have higher concentrations of minority students, stand to benefit from school upgrades. Would business owners be better off under this? — Business owners and contractors involved in construction and real estate development can utilize the tax credit. Would Hispanic Americans be better off under this? — Hispanic students attending public schools in qualifying areas benefit from enhanced school facilities. Would people in rural areas be better off under this? — Rural school districts with aging historical buildings can utilize the tax credit for necessary repairs. Would union members be better off under this? — Construction and building trade union members are likely to see increased employment opportunities for school projects. Would people in cities be better off under this? — Urban school districts with older infrastructure can leverage the rehabilitation credit. Would people in their twenties and thirties be better off under this? — Younger students and staff members spend their days in improved educational environments. Would middle-income households be better off under this? — Families with children in public schools benefit from improved community educational infrastructure. Would Native Americans be better off under this? — Public schools on or near tribal lands may potentially benefit if they meet the public educational facility criteria. Would people with disabilities be better off under this? — School rehabilitations often include accessibility updates compliant with modern standards.
- Economy And Finance
- Is this likely to grow the economy? — Encouraging capital investment in public infrastructure rehabilitation contributes positively to local economic activity. Does this make it easier to run a small business? — Local contractors and small businesses involved in construction and architecture may benefit from school rehabilitation projects. Is this likely to create jobs? — The bill incentivizes the rehabilitation of public school buildings, which can create construction and contractor jobs.
- Education And Technology
- Does this put more money into public schools? — The bill amends the tax code to allow rehabilitation expenditures for public school buildings to qualify for the rehabilitation credit, aiding school funding indirectly.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Public schools in rural areas can benefit from the rehabilitation tax credit to modernize their facilities. Does this cut the pollution that drives climate change? — Rehabilitating existing structures rather than building new ones promotes sustainable environmental practices and energy efficiency.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — Mandates a comprehensive five-year report to Congress evaluating the impact of the tax credit on public schools. Does this give the federal government more power? — The bill requires federal reporting by the Treasury Department regarding state-by-state public school rehabilitation data.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Targeting low-income communities for educational facility updates assists in uplifting disadvantaged areas. Does this narrow racial gaps in how people are treated? — By tracking rehabilitations in low-income communities, the bill helps direct educational infrastructure improvements toward underserved populations.
- 7/23/2026
- 1 Cosponsor added.
- 7/16/2026
- 1 Cosponsor added.
- 7/9/2026
- 2 Cosponsors added.
- 6/25/2026
- 1 Cosponsor added.
- 4/27/2026
- Referred to the House Committee on Ways and Means.
- 5 Cosponsors added.
- Introduced in House
Brendan BoyleDemocrat · Pennsylvania
Danny DavisDemocrat · Illinois
Brian FitzpatrickRepublican · Pennsylvania
Shomari FiguresDemocrat · Alabama
Raja KrishnamoorthiDemocrat · Illinois
Gwen MooreDemocrat · Wisconsin
Eleanor NortonDemocrat · District of Columbia
Janice SchakowskyDemocrat · Illinois
Mary Gay ScanlonDemocrat · Pennsylvania
Mike ThompsonDemocrat · California