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H.R. 8501

U.S. House•In House Committee

Summary

H.R. 8501, the Rehabilitation of Historic Schools Act of 2026, was introduced in the House on Apr 27, 2026 by Rep. Dwight Evans (D) with 10 co-sponsors. It was referred to Ways And Means, and last saw action on Apr 27, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 8501 has 10 co-sponsors.

hb8501/introduced-in-house.txt
119 HR 8501 IH: Rehabilitation of Historic Schools Act of 2026
 U.S. House of Representatives
 2026-04-27
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  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.
1.
Short title
This Act may be cited as the   Rehabilitation of Historic Schools Act of 2026  .
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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-04-27
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

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

Sponsors

Rep. Dwight Evans (D) sponsors H.R. 8501, and 10 members have co-sponsored it, 5 of them from the day it was introduced.

Committees

H.R. 8501 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Apr 27, 2026 · 1,160 Bills

Actions

H.R. 8501 has taken 2 actions since Apr 27, 2026.

ChamberAction
Apr 27, 2026
House
Introduced in House
Apr 27, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 8501 has not gone to a roll call.

Titles

H.R. 8501 goes by 3 titles, 1 of them short titles.

  • Rehabilitation of Historic Schools Act of 2026 — Display Title
  • To amend the Internal Revenue Code of 1986 to allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit. — Official Title as Introduced
  • Rehabilitation of Historic Schools Act of 2026 — Short Title(s) as Introduced

Lobbying

1 client hired 1 firm and 17 registered lobbyists who named H.R. 8501 in 2 quarterly filings, 2025. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Agriculture, Budget/Appropriations, Civil Rights/Civil Liberties, Defense, Energy/Nuclear, Environment/Superfund, Foreign Relations, Immigration.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
FRIENDS COMMITTEE ON NATIONAL LEGISLATION—District of Columbia12—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
FRIENDS COMMITTEE ON NATIONAL LEGISLATION12—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
ALLEN HESTER112
AMELIA KEGAN112
ANIKA FORREST112
ANNA AGUTO112
BRIDGET MOIX112
DAREN CAUGHRON112
DEVRA BAXTER112
HASSAN EL-TAYYAB112
HEATHER BRANDON-BRAVO112
JACQUELINE KLINE112
JOSE MORENO112
KATHERINE JONES112
ODELIYA MATTER112
RACHEL OVERSTREET112
SHAWN ADAMS112
URSALA KNUDSEN-LATTA112
VANESSA SCHONING112

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
FRIENDS COMMITTEE ON NATIONAL LEGISLATIONFRIENDS COMMITTEE ON NATIONAL LEGISLATION2025 second_quarter$1M2nd Quarter - Report
FRIENDS COMMITTEE ON NATIONAL LEGISLATIONFRIENDS COMMITTEE ON NATIONAL LEGISLATION2025 first_quarter$1M1st Quarter - Report

Classification

The Congressional Research Service files H.R. 8501 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8501’s is Taxation.

hr8501/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8501, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 73 (Monday, April 27, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. EVANS of Pennsylvania:H.R. 8501.Congress has the power to enact this legislation pursuantto the following:\tArticle I, Section 8, clause 1, provides Congress with thepower to ``lay and collect Taxes, Duties, Imposts andExcises.''[Page H3124]

Source: congress.gov · legiscan.com