Repeal the “Prior Use” Restriction on Federal Tax Credits for Rehabilitation in order to facilitate modernization of historic school buildings.
Dwight Evans will repeal the Prior Use restriction on federal tax credits for rehabilitation to modernize historic school buildings.
Occurrences
is reintroducing legislation that would use the federal tax code to help finance repairs to older public schools
Evidence
Last Action Date Listed: April 27, 2026. Action: 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. Full Title: To amend the Internal Revenue Code of 1986 to allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit.
Assessments
Evans introduced H.R. 8501 in the 119th Congress to amend the Internal Revenue Code so public school building rehabilitation expenditures could qualify for the rehabilitation credit, directly targeting the promised Prior Use restriction issue. The bill was only introduced and referred to Ways and Means on April 27, 2026; there is no evidence it has passed or that the restriction has been repealed. Because Evans remains in federal office and the measure is pending in the same term, the promise is not yet delivered but remains unresolved, with credit for concrete legislative effort.