H.R. 8501House119th Congress (2025-2027)In Committee

Rehabilitation of Historic Schools Act of 2026

AI-Generated Summary

Updated May 5, 2026 at 1:10 PM UTC

The Rehabilitation of Historic Schools Act of 2026 changes the tax code so that money spent fixing up public school buildings can qualify for the federal rehabilitation tax credit. It adds a new rule that the credit can be claimed for any public school that was used as an educational facility within the five years before the renovation and continues to be used as such afterward. The law also requires the Treasury to report on how the credit is used, especially in low‑income areas.

Key Provisions

Amends the Internal Revenue Code to create a new sub‑clause that allows rehabilitation expenditures for public school buildings to be eligible for the rehabilitation tax credit.
Specifies that the credit applies to schools that were used as qualified public educational facilities within the five‑year period before the renovation and remain in use after the work is done.
Mandates that the Secretary of the Treasury, after consulting with relevant agencies, report to Congress within five years on the number of schools and students benefiting, especially in low‑income communities, and the amount of qualified expenditures.
The amendment takes effect for any property placed in service after the law’s enactment.

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

April 27, 2026

View full timeline

HouseIntro Referral

Introduced in House

April 27, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 27, 2026

Floor Debate

1 member

What members said about H.R. 8501 on the floor

1 Republican

Rep. Monica De La CruzR-TX-15 · Jul 9, 2026

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows: H.R. 7: Mr. Van Epps. H.R. 138: Ms. Norton, Ms. Hoyle of Oregon, and Mr. Calvert. H.R. 491: Ms. Wilson of…

Under clause 7 of rule XII, sponsors were added to public

bills and resolutions, as follows:

H.R. 7: Mr. Van Epps.

H.R. 138: Ms. Norton, Ms. Hoyle of Oregon, and Mr. Calvert.

H.R. 491: Ms. Wilson of Florida.

H.R. 516: Mr. Mullin.

H.R. 569: Ms. Fedorchak.

H.R. 614: Mr. Lawler.

H.R. 652: Ms. Moore of Wisconsin.

H.R. 1055: Mr. Costa and Mr. Keating.

H.R. 1065: Ms. Garcia of Texas.

H.R. 1105: Mr. Gallagher.

H.R. 1106: Mr. Riley of New York.

H.R. 1138: Ms. Salazar.

H.R. 1189: Ms. Clarke of New York.

H.R. 1227: Mr. Himes and Mr. Rulli.

H.R. 1229: Mr. Van Epps.

H.R. 1340: Mr. Obernolte.

H.R. 1589: Mr. Pappas.

H.R. 1685: Ms. DelBene.

H.R. 1700: Ms. McCollum.

H.R. 1782: Mr. Case.

H.R. 1787: Ms. Tlaib, Mr. Levin, Mr. Mrvan, Mr. Ivey, Mr.

Pocan, and Mr. Menefee.

H.R. 1946: Mr. Higgins of Louisiana.

H.R. 1970: Mr. Van Orden.

H.R. 2002: Mr. Fitzpatrick.

H.R. 2028: Mr. Torres of New York.

H.R. 2089: Mr. Timmons, Mr. Van Epps, Mrs. Fischbach, and

Ms. De La Cruz.

H.R. 2120: Ms. Perez.

H.R. 2245: Mr. Carson.

H.R. 2305: Mr. Thompson of Pennsylvania and Mr. Magaziner.

H.R. 2332: Mr. Carey.

H.R. 2350: Mr. Thompson of Pennsylvania.

H.R. 2414: Ms. McBride.

H.R. 2509: Mr. Langworthy.

H.R. 2531: Mr. Costa, Ms. Schrier, Mr. Norcross, and Mr.

Van Orden.

H.R. 2587: Mr. Figures.

H.R. 2678: Mr. Garcia of Illinois, Mrs. McIver, and Mr.

Conaway.

H.R. 2767: Mr. Lynch.

H.R. 2859: Ms. Ross.

H.R. 2936: Mrs. Foushee, Mr. Carbajal, and Mr. Amo.

H.R. 3045: Mr. Riley of New York and Mr. Whitesides.

H.R. 3057: Mr. Hunt.

H.R. 3105: Mr. Fitzgerald.

H.R. 3111: Mr. Pallone.

H.R. 3184: Mr. Crow and Mrs. Grijalva.

H.R. 3199: Mrs. Kim.

H.R. 3206: Mr. Cuellar.

H.R. 3223: Ms. Perez.

H.R. 3243: Mr. Cohen, Mr. Gomez, Mr. Espaillat, Mr. Casar,

Mrs. Foushee, Mr. Case, Ms. Clarke of New York, Ms.

Pettersen, Mr. Castro of Texas, Ms. Brown, and Ms. Meng.

H.R. 3295: Mrs. Kim.

H.R. 3307: Mr. Thanedar, Mr. Mackenzie, and Mr. Buchanan.

H.R. 3310: Mr. Moskowitz.

H.R. 3505: Mr. Amo.

H.R. 3644: Mr. Subramanyam.

H.R. 3821: Mr. Riley of New York.

H.R. 3906: Ms. Williams of Georgia.

H.R. 4092: Mr. Fulcher.

H.R. 4119: Mr. DesJarlais and Mr. Van Epps.

H.R. 4180: Mr. Beyer.

H.R. 4443: Mr. Larson of Connecticut.

H.R. 4487: Ms. Waters.

H.R. 4525: Mr. Deluzio.

H.R. 4620: Ms. De La Cruz.

H.R. 4696: Ms. Crockett and Mr. Torres of New York.

H.R. 4763: Mr. Raskin.

H.R. 4876: Ms. Scholten, Mr. Frost, and Mr. Crow.

H.R. 4881: Mr. Case.

H.R. 4958: Ms. Schrier.

H.R. 5106: Mr. Gallagher and Mr. Hamadeh of Arizona.

H.R. 5199: Mr. Nunn of Iowa.

H.R. 5203: Ms. Stansbury.

H.R. 5335: Mr. Gimenez.

H.R. 5448: Mr. McGovern.

H.R. 5463: Mr. Onder.

H.R. 5486: Mr. Pallone and Mrs. Fletcher.

H.R. 5521: Ms. Salinas.

H.R. 5543: Mr. Raskin.

H.R. 5549: Mrs. Spartz and Mr. Fulcher.

H.R. 5731: Mr. Figures.

H.R. 5791: Mr. Carbajal and Ms. Meng.

H.R. 6056: Mr. Correa, Mr. Meeks, and Ms. Williams of

Georgia.

H.R. 6130: Mr. Gray, Mr. Mrvan, Mr. Raskin, Mr. Larson of

Connecticut, Mrs. Ramirez, Mr. Schneider, Mr. Costa, Mr.

Garbarino, Mr. Rouzer, and Ms. McClellan.

H.R. 6181: Mr. Cisneros and Mr. Harder of California.

H.R. 6509: Mr. Mrvan.

H.R. 6520: Mr. Messmer.

H.R. 6529: Mr. Vindman.

H.R. 6574: Ms. Goodlander.

H.R. 6610: Mr. McCormick.

H.R. 6617: Ms. Hoyle of Oregon.

H.R. 6677: Ms. Hoyle of Oregon and Mr. Amo.

H.R. 6682: Mr. Riley of New York.

H.R. 6694: Ms. Velazquez and Ms. Ocasio-Cortez.

H.R. 6718: Mr. Carson.

H.R. 6766: Mr. Landsman and Mr. Obernolte.

H.R. 6806: Mr. Olszewski and Mr. Amo.

H.R. 6832: Mr. Feenstra.

H.R. 6849: Mr. Costa.

H.R. 7016: Mr. Beyer, Mr. Raskin, and Ms. Simon.

H.R. 7411: Mr. Carson.

H.R. 7539: Mr. Gallagher, Mr. Fine, Mrs. Miller of

Illinois, and Mr. Stauber.

H.R. 7601: Ms. Ocasio-Cortez.

H.R. 7622: Mr. Carson and Mr. Amo.

H.R. 7625: Mr. Garamendi.

H.R. 7651: Mr. Alford, Mr. Austin Scott of Georgia, and Ms.

Boebert.

H.R. 7905: Mr. Bacon.

H.R. 7945: Mr. Kustoff.

H.R. 7961: Ms. Houlahan and Mr. Amo.

H.R. 7977: Mr. Norcross.

H.R. 7986: Ms. Lofgren.

H.R. 7998: Ms. Norton.

H.R. 8016: Ms. Wasserman Schultz.

H.R. 8045: Mr. Scott of Virginia.

H.R. 8073: Mr. Figures.

H.R. 8162: Mr. Lawler.

H.R. 8200: Mr. Bost.

H.R. 8205: Mrs. Miller of West Virginia, Mrs. Hayes, Mr.

Latimer, Mr. Davis of North Carolina, Ms. McBride, Mr. Riley

of New York, Mr. Conaway, Ms. Stansbury, Ms. Ross, Ms.

Pingree, Mr. Himes, Mrs. Watson Coleman, Mr. Casten, Mr.

Landsman, Mrs. Grijalva, Ms. Mejia, Mr. Larson of

Connecticut, Mr. Sorensen, Mr. Peters, Mr. Jackson of

Illinois, Ms. Adams, Ms. Budzinski, Mrs. Beatty, Mr.

Magaziner, Ms. Kaptur, Mr. Carter of Louisiana, Mr. Suozzi,

and Ms. Scanlon.

H.R. 8271: Ms. Tenney.

H.R. 8330: Mr. Gallagher.

H.R. 8373: Mrs. Grijalva.

H.R. 8375: Mr. Carter of Louisiana, Ms. Budzinski, and Mr.

Ciscomani.

H.R. 8411: Mr. Johnson of Georgia.

H.R. 8465: Mr. Keating.

H.R. 8468: Mr. Hunt.

H.R. 8490: Mr. Carson.

H.R. 8501: Mr. Figures and Mr. Thompson of California.

H.R. 8600: Mr. Whitesides.

H.R. 8666: Mr. DeSaulnier, Ms. Friedman, and Mr. Tran.

H.R. 8691: Mr. Carson and Mr. Costa.

H.R. 8730: Mrs. Miller of West Virginia, Ms. Crockett, and

Mr. Mrvan.

H.R. 8839: Mr. Moskowitz.

H.R. 8887: Mr. Neguse.

H.R. 8892: Mr. Carey.

H.R. 8898: Ms. McBride and Mrs. Miller-Meeks.

H.R. 8909: Ms. Velazquez.

H.R. 8939: Ms. Waters.

H.R. 8955: Mr. Crow.

H.R. 8979: Mr. Figures.

H.R. 8982: Mr. Suozzi, Ms. Simon, and Mr. Subramanyam.

H.R. 8990: Mr. Moran.

H.R. 9021: Mr. Thanedar, Ms. Titus, and Mrs. McIver.

H.R. 9032: Ms. Waters and Ms. Crockett.

H.R. 9043: Mr. McDowell.

H.R. 9048: Mr. Riley of New York, Mrs. Kiggans of Virginia,

and Mr. Weber of Texas.

H.R. 9129: Ms. Salinas.

H.R. 9169: Mr. Van Drew.

H.R. 9183: Ms. Crockett.

H.R. 9189: Ms. Tlaib.

H.R. 9199: Mr. Norman.

H.R. 9204: Ms. Chu.

H.R. 9205: Ms. Chu.

H.R. 9211: Mr. Buchanan and Mr. Bell.

H.R. 9216: Mr. Cohen and Ms. Waters.

H.R. 9250: Mr. Garbarino, Ms. DelBene, Mr. Moore of West

Virginia, Mr. Garcia of California, Mr. Harrigan, Mr. Levin,

Mr. Flood, Ms. Chu, Mr. Meuser, and Ms. Crockett.

H.R. 9289: Mr. Vindman.

H.R. 9293: Mr. Evans of Colorado and Mr. Mackenzie.

H.R. 9332: Mr. Vindman.

H.R. 9339: Mr. Vindman.

H.R. 9361: Mr. Finstad and Mr. Jackson of Texas.

H.R. 9370: Ms. Brown and Ms. Scholten.

H.R. 9371: Mr. Frost.

H.R. 9382: Mr. Mannion and Ms. Tenney.

H.R. 9401: Mr. Lawler, Mr. Crow, and Ms. DelBene.

H.R. 9411: Mr. Fitzpatrick.

H.R. 9414: Mr. Vindman, Mr. Cisneros, Mr. Keating, and Ms.

McBride.

H.R. 9417: Mr. Moylan, Mr. Haridopolos, Mr. Rogers of

Kentucky, and Mr. McDowell.

H.R. 9421: Ms. Tenney and Mr. Steube.

H.R. 9441: Ms. Dexter and Mr. Tonko.

H.R. 9448: Ms. Ross, Mr. Lieu, and Mr. Nadler.

H.R. 9451: Mr. Fitzpatrick.

H.R. 9492: Mr. Fitzpatrick.

H.R. 9508: Mr. Fitzpatrick.

H.R. 9535: Mr. Van Drew.

H.R. 9580: Mr. Messmer.

H.R. 9591: Ms. Crockett, Mr. Evans of Pennsylvania, Ms.

Williams of Georgia, Ms. Underwood, Ms. Simon, Ms. Wilson of

Florida, and Ms. Chu.

H.J. Res. 12: Mr. Ciscomani.

H.J. Res. 135: Mr. Whitesides.

H.J. Res. 200: Mr. Menendez and Mr. Pallone.

H. Con. Res. 37: Mr. Tonko, Ms. Bonamici, and Mrs. Foushee.

H. Con. Res. 44: Ms. Pingree, Ms. Garcia of Texas, Mr.

Vargas, Ms. Wasserman Schultz, Mr. Krishnamoorthi, and Mr.

Pocan.

H. Res. 547: Ms. Waters.

H. Res. 1025: Ms. Waters.

H. Res. 1382: Mrs. Biggs of South Carolina.

H. Res. 1384: Mr. Bell, Ms. Brown, Mr. Garcia of Illinois,

Mrs. Beatty, Ms. Norton, Mrs. McIver, Mr. Goldman of New

York, Mr. Castro of Texas, Ms. Strickland, Mr. Davis of

Illinois, Ms. Barragan, Ms. Mejia, Mr. Conaway, Mr. Takano,

Mr. Menefee, Ms. Salinas, Mrs. Foushee, Ms. Chu, Mr. Cohen,

and Mr. Gomez.

H. Res. 1395: Mr. Fields.

H. Res. 1415: Mr. DeSaulnier and Ms. Jayapal.

H. Res. 1420: Ms. Underwood and Ms. Bynum.

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued April 27, 2026

119th CONGRESS

2d Session

H. R. 8501

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.

Short title

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

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.