Sheet Metal & Air Conditioning Contractors’ National Association

H.R. 158 - Rehabilitation of Historic Schools Act


SMACNA Advocates:  Supports tax credits for school infrastructure facility investments that create healthier indoor learning environments for students.

SMACNA Policy References:  Energy Efficiency, Sustainability, and Green Buildings; Federal Incentives for Solar Technologies and Energy Efficiency; Indoor Air Quality

Description: Allows rehabilitation expenditures for any building which is a qualified public educational facility to be eligible for the rehabilitation tax credit. A "qualified public educational facility" is a school facility that 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. This legislation also creates another tax-based financing mechanism that could be used to help initiate, develop, and finance energy efficiency, distributed generation, and energy retrofitting and structural renovation projects for historic school facilities.

The full bill text is here.  A bill summary is here.

Current Status:  Introduced by Representative Dwight Evans (D-PA-3).  H.R. 158, now with more than a dozen cosponsors, awaits consideration in the House Ways and Means Committee.


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