The new bill authored by U.S. Rep. Dwight Evans in the U.S. House aims to make rehabilitation credits available for public school buildings to support educational infrastructure, according to the U.S. Congress.
H.R.8501 was introduced on April 27, 2026 during the 2026 regular session of the 119th Congress. The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends the Internal Revenue Code of 1986 to permit rehabilitation expenditures for public school buildings to qualify for rehabilitation credit. Specifically, it modifies Section 47(c)(2)(B) by excluding public schools from certain restrictions on rehabilitation credits if they were used as qualified public educational facilities within the previous five years and will continue to serve that purpose post-rehabilitation. Additionally, the bill mandates that, within five years of its enactment, the Secretary of the Treasury provide a report to Congress detailing the effects of this amendment, including data on the number of rehabilitated facilities, student usage, expenditures, and impacts in low-income areas. The changes apply to property placed in service after the law’s enactment.
The bill was introduced by Rep. Dwight Evans (Democrat-PA-3rd District) and co-sponsored by Rep. Danny K. Davis (Democrat-PA-7th District), Rep. Gwen Moore (Democrat-PA-4th District), and Del. Eleanor Holmes Norton (Democrat-PA), along with two other sponsors.
Since the beginning of the current session, Rep. Evans has introduced another seven bills.
Congressional bills can originate in either the U.S. House of Representatives or the U.S. Senate, except for revenue-related measures, which must begin in the House. After introduction, bills are assigned to committees for review, hearings, amendments and debate before they can advance to a vote in each chamber. If both chambers approve identical versions, the legislation is sent to the president, who may sign it into law or veto it. Congress operates in two-year terms, with each term numbered sequentially and divided into two annual sessions. The legislative process and official bill records are maintained by the U.S. Congress and published through Congress.gov.
Dwight Evans is a Representative from Pennsylvania, having served in the Pennsylvania state house of representatives from 1980 to 2016. He was elected to the One Hundred Fourteenth and the One Hundred Fifteenth Congresses in a special election and has been reelected to four succeeding Congresses, with service ongoing since November 8, 2016.
Evans graduated from Germantown High School in 1971 and earned an A.A. from Community College of Philadelphia in 1973, followed by a B.A. from La Salle University in 1975.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| H.R.8501 | 04/27/2026 | Rehabilitation of Historic Schools Act of 2026 |
| H.R.7532 | 02/12/2026 | To designate the facility of the United States Postal Service located at 4431 Main Street in Philadelphia, Pennsylvania, as the “Dr. Constance ‘Connie’ E. Clayton Post Office”. |
| H.R.5384 | 09/16/2025 | MORE Act |
| H.R.5383 | 09/16/2025 | Mentoring and Supporting Families Act |
| H.R.3681 | 06/03/2025 | Leveraging Educational Opportunity Networks Act |
| H.R.2999 | 04/24/2025 | To amend title II of the Social Security Act to provide that not more than 10 percent of a monthly benefit may be withheld on account of overpayments. |
| H.R.2837 | 04/10/2025 | Resources for Victims of Gun Violence Act of 2025 |
| H.R.2764 | 04/09/2025 | Tax Cut for Workers Act of 2025 |
Information in this article was obtained from the U.S. Congress. The source data can be found here.
