H.R. 922 · 115th Congress

Rehabilitation of Historic Schools Act of 2017

Stage
In committee
Introduced
2017-02-07
Latest action
2017-02-07 · Introduced in House

Summary

Rehabilitation of Historic Schools Act of 2017

This bill amends the Internal Revenue Code to allow rehabilitation expenditures for any building which is a qualified public educational facility to qualify for the rehabilitation tax credit. A "qualified public educational facility" is a school facility which is part of a public elementary or secondary school and is owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a state or local educational agency.