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School Infrastructure Modernization Act Legislation by Sen. Kaine Analyzed

Bailey Malota

WASHINGTON, Sept. 30 -- The School Infrastructure Modernization Act, originally introduced by Sen. Tim Kaine, D-Virginia, on September 23, 2026, has been analyzed by the Congressional Research Service. This bill seeks to amend the Internal Revenue Code of 1986 to allow rehabilitation expenditures for public school buildings to qualify for rehabilitation tax credits.

The motivation behind this legislation is to address the widespread need for improved infrastructure in public schools . . .

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