H.R. 922House115th Congress (2017-2019)In Committee

Rehabilitation of Historic Schools Act of 2017

AI-Generated Summary

Updated April 15, 2026 at 12:33 PM UTC

The Rehabilitation of Historic Schools Act of 2017 changes the tax code so that money spent fixing up historic public school buildings can count toward the federal rehabilitation tax credit. This lets school districts and other owners of qualified public educational facilities claim the credit for eligible renovation costs. The change applies only to buildings placed in service after the law takes effect, and the Treasury must report on its impact within five years.

Key Provisions

Amends the Internal Revenue Code to add a new exception allowing public school buildings to qualify for the rehabilitation tax credit.
Specifies that the exemption applies to any building defined as a qualified public educational facility and used as a school before and after the renovation.
Requires the Treasury Secretary, after consulting with relevant agencies, to report to Congress within five years on how the amendment affects rehabilitation projects.
Makes the amendment effective for property placed in service after the law’s enactment date.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 7, 2017

View full timeline

HouseIntro Referral

Introduced in House

February 7, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 7, 2017

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued February 7, 2017

115th CONGRESS

1st Session

H. R. 922

IN THE HOUSE OF REPRESENTATIVES

February 7, 2017

Mr. Evans (for himself and Mr. McEachin) 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.

Short title

This Act may be cited as the Rehabilitation of Historic Schools Act of 2017.

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 any building which is a qualified public educational facility (as defined in section 142(k)(1), determined without regard to subparagraph (B) thereof) and used as such during some period before such expenditure and used as such immediately after such expenditure.

(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).

(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.