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HR7093119th CongressWALLET

Afterschool ACCESS Act

Sponsored By: Representative Davids, Sharice [D-KS-3]

Introduced

Summary

Creates a new charitable deduction that would let donors deduct the fair‑market rental value when they loan buildings, equipment, or vehicles to nonprofit community learning centers for educational use or to transport children. The deduction applies to centers defined under the Elementary and Secondary Education Act.

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  • Community learning centers: Could count donated use of real property, tangible equipment, and vehicles as deductible contributions valued by annual fair‑market rental rates. This may expand space, resources, and transportation for after‑school programs.
  • Donors: Individuals and organizations could claim a deduction equal to the rental value of property use rather than being limited by existing noncash contribution rules. That change could encourage more in‑kind loans of space and vehicles.
  • Children and families: More donated space, equipment, and transport could increase access to after‑school and enrichment programs in communities.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax break for afterschool property donations

You would be able to claim a new charitable tax deduction when you let an eligible community learning center use your property. The deduction would equal the fair-market rental value of the property use for the taxable year. Eligible property would include real property and related tangible items used for the center's educational purposes, and motor vehicles used to transport children to or from the center. The bill would also state that certain existing limits in section 170 would not apply to these qualified contributions. The rule would apply to taxable years beginning after the date of enactment of the Act.

Sponsors & CoSponsors

Sponsor

Davids, Sharice [D-KS-3]

KS • D

Cosponsors

  • Rep. Mackenzie, Ryan [R-PA-7]

    PA • R

    Sponsored 1/15/2026

  • Rep. Krishnamoorthi, Raja [D-IL-8]

    IL • D

    Sponsored 4/21/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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