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I
116TH CONGRESS
1ST SESSION
H. R. 158
To amend the Internal Revenue Code of 1986 to allow rehabilitation
expenditures for public school buildings to qualify for rehabilitation credit.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2019
Mr. EVANS 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 reha-
bilitation expenditures for public school buildings to qual-
ify for rehabilitation credit.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Rehabilitation of His-
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toric Schools Act of 2019’’.
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•HR 158 IH
SEC. 2. QUALIFICATION OF REHABILITATION EXPENDI-
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TURES FOR PUBLIC SCHOOL BUILDINGS FOR
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REHABILITATION CREDIT.
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(a) IN GENERAL.—Section 47(c)(2)(B)(v) of the In-
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ternal Revenue Code of 1986 is amended by adding at the
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end the following new subclause:
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‘‘(III) CLAUSE NOT TO APPLY TO
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PUBLIC SCHOOLS.—This clause shall
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not apply in the case of any building
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which is a qualified public educational
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facility
(as
defined
in
section
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142(k)(1), determined without regard
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to subparagraph (B) thereof) and
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used as such during some period be-
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fore such expenditure and used as
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such immediately after such expendi-
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ture.’’.
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(b) REPORT.—Not later than the date which is 5
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years after the date of the enactment of this Act, the Sec-
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retary of the Treasury, after consultation with the heads
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of appropriate Federal agencies, shall report to Congress
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on the effects resulting from the amendment made by sub-
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section (a).
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•HR 158 IH
(c) EFFECTIVE DATE.—The amendment made by
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this section shall apply to property placed in service after
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the date of the enactment of this Act.
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