House bill · 119th Congress · Latest step: Introduced
SPROUT Act of 2026
Official title: To amend the Internal Revenue Code of 1986 to allow a special depreciation allowance for qualified early childhood education centers.
Open in Bill Explorer →Where it went
- IntroducedOct 1, 2026
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Oct 1, 2026 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 10657.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. CRANK, as printed in the Congressional Record (Vol. 172, No. 156, October 1, 2026, Page H6019):Article 1, Section 8Source: Congress.gov, Congressional Record October 1, 2026 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 20 characters
- Congress.gov bill record
- H.R. 10657, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/10657
- Record last updated by Congress.gov
- October 14, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
e9254e2dab1170c5e0b2eab202645badb04e2c59be721e701d86df9011fa5054
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of October 14, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 10657, last updated October 14, 2026. PORKER’s copy was retrieved October 19, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
No cosponsors.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Jeff Crank.
- H.Res. 1490 (119th) Providing for the condemnation and denouncement of socialism in all its forms, and for other purposes.
- H.R. 8680 (119th) Armed Forces Carry Rights Protection Act of 2026
- H.R. 4075 (119th) Fire Weather Development Act of 2025
- H.Res. 295 (119th) Expressing Support for the President's Actions to Safeguard National Security and Eliminate Threats from Foreign Terrorist Organizations.
- H.Res. 1443 (119th) Amending the Rules of the House of Representatives to prohibit Members of the House from entering inappropriate relationships with House…
- H.R. 7282 (119th) FRAMER Act
Sponsor’s state and district
Data as of Oct 19, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.