Afterschool ACCESS Act
Sponsored By: Representative Davids, Sharice [D-KS-3]
Introduced
Summary
This bill would create a new charitable deduction for the use of property by community learning centers. It would let donors deduct the fair-market rental value when they give space, related equipment, or vehicles used to transport children to those centers, and it would treat those gifts apart from the usual noncash donation limits.
Show full summary
- Families and students: More access to local learning space and transport when property or vehicles are donated for educational use. These uses are valued at fair-market rental rates.
- Community learning centers: Can receive donated use of real property and related tangible items, and count that support as deductible contributions for their education programs.
- Donors: Could deduct the rental value of donated space, equipment, or vehicles without those gifts being limited by the standard noncash contribution caps in the tax rules.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Deduction for property used by afterschool centers
This bill would create a new charitable tax deduction for donors. You would be able to deduct the fair-market rental value of real property and related equipment you let a qualifying community learning center use. You would also be able to deduct the use of a motor vehicle when it transports children to or from a qualifying center. These contributions would not be subject to the usual noncash-contribution limits, and the rule would apply to taxable years beginning after the date of enactment. Only organizations that meet the bill's definition of a community learning center would qualify.
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