HR 2440
SIFIA Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:50 AM
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- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The School Infrastructure Finance and Innovation Act (SIFIA Act) creates a tax credit program to help finance the construction, renovation, or equipping of qualified school facilities. It allows taxpayers to claim a credit equal to 25% of the annual credit determined for SIFIA bonds issued under specific conditions, including the use of private entities to build and operate these facilities. The bill establishes guidelines for bond issuance, eligibility, and reporting requirements, aiming to modernize school infrastructure while addressing potential limitations and encouraging rural development.
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