A Democratic bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S4935)
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 is called the School Infrastructure Modernization Act of 2026. It allows money spent on fixing up public school buildings to qualify for the rehabilitation credit under the Internal Revenue Code of 1986. The bill requires the Secretary of the Treasury to report to Congress within 5 years on the effects of this change. This report must include details on the number of facilities fixed up, the number of students using them, and how many of these projects happened in low-income communities. The new rule applies to property placed in service after December 31, 2026.
Yes· 3 of 20
- Scored +6
Would children be better off under this?
Students directly benefit from attending school in modernized, rehabilitated facilities.
- Scored +6
Would students be better off under this?
The entire purpose of the bill is to modernize and improve public educational facilities used by students.
- Scored +6
Does this put more money into public schools?
The bill incentivizes capital investment and modernization for public school buildings by expanding access to the rehabilitation tax credit.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2 changes the tax rules so that spending on fixing up public school buildings can qualify for the rehabilitation credit. This is positive because it helps schools get the updates they need by making the repair work qualify for a tax credit.
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Section 2 requires the Secretary of the Treasury to report to Congress on the number of qualified public education facilities fixed up, the number of students using them, and specifically tracks how many were in low-income communities. This holds our officials accountable by making sure we can see if the law is actually helping students, especially those in low-income areas.
Potential Negative Impacts for People
- The provided text does not mention any potential negative impacts, burdens, or consequences for individuals or groups of people in the United States.
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 children be better off under this? — Students directly benefit from attending school in modernized, rehabilitated facilities. Would students be better off under this? — The entire purpose of the bill is to modernize and improve public educational facilities used by students. Would households on low incomes be better off under this? — The legislation specifically tracks and encourages school modernization projects in low-income communities, benefiting lower-income households. Would Black Americans be better off under this? — Students in low-income and minority communities stand to benefit from targeted public school infrastructure improvements. Would business owners be better off under this? — Business owners in the construction and architecture sectors benefit from tax incentives for school rehabilitation. Would Hispanic Americans be better off under this? — Students in low-income and underserved communities gain better learning environments through upgraded school buildings. Would middle-income households be better off under this? — Middle-class families benefit from improved public school facilities for their children. Would people in rural areas be better off under this? — Rural communities with aging school infrastructure can utilize the tax credit to fund necessary building repairs. Would people in cities be better off under this? — Urban public school systems with older infrastructure can leverage the rehabilitation credit to update facilities. Would people in their twenties and thirties be better off under this? — Young families and educators benefit from improved public school infrastructure.
- Economy And Finance
- Is this likely to create jobs? — Incentivizing the renovation of public school buildings through tax credits is likely to generate construction and development jobs. Does this make it easier to run a small business? — Small businesses and contractors participating in public school rehabilitation projects benefit from the expanded tax credit eligibility. Does this cut taxes for small businesses? — The bill allows rehabilitation expenditures for public school buildings to qualify for the rehabilitation credit, indirectly benefiting contractors and businesses involved in school construction. Is this likely to grow the economy? — Investing in public school infrastructure improvements provides a minor positive stimulus to local construction economies.
- Education And Technology
- Does this put more money into public schools? — The bill incentivizes capital investment and modernization for public school buildings by expanding access to the rehabilitation tax credit.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Public schools in rural areas can utilize the rehabilitation credit to modernize their aging infrastructure. Does this better protect air, water and wildlife? — Rehabilitating existing public school buildings promotes adaptive reuse and sustainable modernization of current infrastructure.
- Social Issues And Justice
- Does this narrow racial gaps in how people are treated? — The bill specifically tracks and encourages the rehabilitation of educational facilities in low-income communities, which often serve higher populations of minority students. Is this likely to lift people out of poverty? — Directing rehabilitation resources toward schools in low-income communities helps improve educational environments in disadvantaged areas.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The legislation requires the Secretary of the Treasury to report to Congress on the number of facilities rehabilitated, student counts, and impacts in low-income communities.
- 9/23/2026
- Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S4935)
- 1 Cosponsor added.
- Introduced in Senate
Mark WarnerDemocrat · Virginia