H.R.10657

SPROUT Act of 2026 Supporting Early Childhood Education Opportunities through Upfront Tax Deductions Act of 2026

Introduced·10/1/26

Prefiled

Introduced10/1/26

Chamber Passed

Final Passage

Complete

Introduced

Introduced in House · October 7, 2026

October 1, 2026

Mr. Crank 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 a special depreciation allowance for qualified early childhood education centers.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Supporting Early Childhood Education Opportunities through Upfront Tax Deductions Act of 2026” or the “SPROUT Act of 2026”.

HR10657 U.S. House: SPROUT Act of 2026 Supporting Early…