Bill Summary
The "Afterschool Access through Charitable Contributions for Enrichment and Student Support Act" (referred to as the "Afterschool ACCESS Act") is a piece of legislation aimed at enhancing support for community learning centers by providing a charitable tax deduction for the use of certain properties.
Specifically, the Act amends the Internal Revenue Code to allow donors to receive tax deductions for contributions of property use to qualified community learning centers. This includes the use of real property and any related personal property for educational purposes, as well as motor vehicles used to transport children to and from these centers. The value of the deduction will be based on the fair market rental value of the property utilized.
The legislation seeks to bolster community learning centers, which play a crucial role in providing educational support and enrichment opportunities for children outside of regular school hours. The changes will take effect for taxable years starting after the Act's enactment.
Possible Impacts
The "Afterschool ACCESS Act" aims to provide a tax deduction for the use of property contributed to community learning centers. Here are three examples of how this legislation could affect people:
1. **Increased Support for Community Learning Centers**: By allowing property owners to receive a charitable deduction for the use of their property (such as classrooms, sports facilities, or equipment) by community learning centers, individuals and businesses may be more inclined to offer their resources. This could lead to enhanced educational programs and extracurricular activities for children, benefiting students by providing them with more opportunities for learning and development outside of traditional school hours.
2. **Financial Relief for Community Learning Centers**: With the ability to utilize properties without the burden of rental costs, community learning centers could allocate more of their budget toward educational materials, staff salaries, and program development. This financial relief could result in better programming and resources for children, fostering an enriched learning environment that may positively impact educational outcomes.
3. **Encouragement of Volunteerism and Community Involvement**: The tax deduction could motivate individuals and businesses to become more actively involved in their communities by donating the use of their property. This could lead to a stronger sense of community and collaboration, as local businesses and residents come together to support educational initiatives, ultimately creating a more engaged and resourceful environment for children and families in the area.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7093 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 7093
To amend the Internal Revenue Code of 1986 to provide a charitable
deduction for the contribution of the use of certain property by
community learning centers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 15, 2026
Ms. Davids of Kansas (for herself and Mr. Mackenzie) 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 provide a charitable
deduction for the contribution of the use of certain property by
community learning 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 ``'Afterschool Access through
Charitable Contributions for Enrichment and Student Support Act'' or
the ``Afterschool ACCESS Act''.
SEC. 2. CHARITABLE DEDUCTION FOR THE CONTRIBUTION OF THE USE OF CERTAIN
PROPERTY BY COMMUNITY LEARNING CENTERS.
(a) In General.--Section 170 of the Internal Revenue Code of 1986
is amended by redesignating subsection (q) as subsection (r) and by
inserting after subsection (p) the following new subsection:
``(q) Contributions of the Use of Certain Property by Community
Learning Centers.--
``(1) In general.--Subsections (e)(1) and (f)(3)(A) shall
not apply to a qualified community learning center
contribution.
``(2) Qualified community learning center contribution.--
For purposes of this subsection--
``(A) In general.--The term `qualified community
learning center contribution' means the use of--
``(i) real property (and the use of any
tangible personal property in connection with
such use of real property) by a community
learning center if such use is related to the
educational purpose of such center, and
``(ii) any motor vehicle if such use is for
the transportation of children to or from a
community learning center.
``(B) Community learning center.--The term
`community learning center' means any organization
described in subsection (c) which is a community
learning center (as defined in section 4201(b) of the
Elementary and Secondary Education Act of 1965).
``(3) Determination of value of contributions.--For
purposes of this section, the amount of any qualified community
learning center contribution for any taxable year shall be the
rental value (determined on a fair market basis) of the
property referred to in paragraph (2) determined with respect
to the use described in such paragraph during such year.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>