Afterschool ACCESS Act

119 HR 7093 IH: 'Afterschool Access through Charitable Contributions for Enrichment and Student Support Act U.S. House of Representatives 2026-01-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 2d Session H. R. 7093 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. 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 . 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.