H.R. 7093

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7093 Introduced in House (IH)]

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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.
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