To amend the Internal Revenue Code of 1986 to allow a special depreciation allowance for qualified early childhood education centers.
Allows qualified early childhood education centers to claim a special depreciation allowance under the federal tax code.
In the House Ways and Means Committee since Oct. 1, 2026, 4 days after it was introduced. Most bills never leave committee.
- INTRODUCEDINTROOCT 1, 2026
- COMMITTEECOMM.IN COMMITTEE
- HOUSEHOUSE—
- SENATESENATE—
- LAWLAW—
What the bill would do, and why it matters
Tax depreciation rules determine when businesses can deduct the cost of property they use. The bill would allow qualified early childhood education centers a special depreciation allowance under the federal tax code. The title does not specify which property qualifies or the size of the allowance.
- INTRODUCED ONLY This bill has been introduced and possibly referred to a committee, but it has not passed any vote. Most introduced bills never become law — they die in committee without a hearing.
- FULL TEXT UNAVAILABLE Congress.gov has not posted the full bill text yet. The analysis is based on the title and metadata only and may miss substantive provisions.
- DATA NOTE No Congressional Research Service summary was available.
- Allows a special depreciation allowance
The bill would amend the federal tax code to allow qualified early childhood education centers a special depreciation allowance. The title does not specify which property would qualify or how the allowance would work.
The allowance could affect the tax cost of owning or investing in property used by qualified early childhood education centers. Its practical effect would depend on which centers and property qualify and how large the allowance is.
Written from the official record.
The path it took, step by step
- IntroducedOCT 1, 2026HOUSEOCT 1, 2026By Rep. CrankReferred to Ways and Means
- SAME DAYNOWHouse committeeOCT 1, 2026WAYS & MEANS NOWOCT 1, 2026In committee for 4 daysNo hearing yet
- 4 DAYS SO FARPassed the House—HOUSE FLOOR—Not scheduled
- Senate committee—SENATE—
- Passed the Senate—SENATE FLOOR—Not scheduled
- Resolve differencesONLY IF NEEDEDBOTH CHAMBERSONLY IF NEEDEDSkipped if the other chamber passes the same text
- Signed into law—PRESIDENT—10 days to sign or veto
- OCT 12026OCT 1, 2026REFERREDHOUSEReferred to the House Committee on Ways and Means.
- OCT 12026OCT 1, 2026INTRODUCEDHOUSEIntroduced in House
At day 4, this bill is already older than 3% of the laws passed this Congress were when they were signed.
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