School Infrastructure Modernization Act of 2026
Extends the federal rehabilitation credit to qualifying work on public school buildings and requires a report on the change’s effects.
In the Senate Finance Committee since Sept. 23, 2026, 15 days after it was introduced. Most bills never leave committee.
- INTRODUCEDINTROSEP 23, 2026
- COMMITTEECOMM.IN COMMITTEE
- SENATESENATE—
- HOUSEHOUSE—
- LAWLAW—
What the bill would do, and why it matters
Public schools need to maintain and rehabilitate their buildings, and tax credits can affect which projects qualify for federal support. The bill would let qualifying rehabilitation expenditures for public school buildings qualify for the federal rehabilitation credit. It would also require Treasury to report to Congress on the change’s effects.
- 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.
- DATA NOTE No Congressional Research Service summary was available.
- Expands access to the rehabilitation credit
Rehabilitation expenditures could qualify for the federal rehabilitation credit for a building used as a qualified public educational facility at some point in the five years before rehabilitation begins and still used as one immediately afterward.
- Requires a five-year impact report
The Treasury Secretary, after consulting appropriate federal agency heads, would report to Congress on the effects of the change. The report would include facility and student counts by state, counts for facilities in low-income communities, rehabilitation expenditures for each facility, and other data the Secretary considers useful.
The practical stake is whether rehabilitation work on qualifying public school buildings can receive the federal rehabilitation credit. The required report would give Congress information about where the credit-supported rehabilitation occurred and how many students used those facilities.
Written from the bill text.
The path it took, step by step
- IntroducedSEP 23, 2026SENATESEP 23, 2026By Sen. Kaine with 1 original cosponsorReferred to Finance
- SAME DAYNOWSenate committeeSEP 23, 2026FINANCE NOWSEP 23, 2026In committee for 15 daysNo hearing yet
- 15 DAYS SO FARPassed the Senate—SENATE FLOOR—Not scheduled
- House committee—HOUSE—
- Passed the House—HOUSE 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
- SEP 232026SEP 23, 2026REFERREDRead twice and referred to the Committee on Finance.
- SEP 232026SEP 23, 2026INTRODUCEDSENATEIntroduced in Senate
At day 15, this bill is already older than 4% of the laws passed this Congress were when they were signed.
Where your members stand on it
Support from one state
Plus the sponsor, a Democrat. Every cosponsor is from one party.
Plus the sponsor, a Democrat. Every cosponsor is from one party.
Sen. Kaine’s record: sponsored 111 bills this Congress. 6 passed the Senate; 1 became law.
- Mark R. WarnerD-VAORIGINAL
What readers think
Discussion
Get an alert when it changes stage, gets a floor vote in the Senate, or is signed into law.