Afterschool ACCESS Act
- Bill Number
- H.R. 7093
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-01-15: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-04-22T08:07:33Z
AI-Generated Summary
Summary of H.R. 7093: Afterschool ACCESS Act
Purpose
This bill aims to encourage support for afterschool educational programs by allowing taxpayers to claim a charitable tax deduction for donating the temporary use of certain property to community learning centers. These centers provide educational and enrichment activities for children outside regular school hours, helping to expand access to such programs.
Key Provisions
- Charitable Deduction for Property Use: Taxpayers can deduct the fair market rental value of property they allow community learning centers to use, rather than just out-of-pocket costs.
- Qualified Contributions Defined:
- Use of real property (like buildings or land) and related tangible personal property (like furniture or equipment) for the center's educational activities.
- Use of motor vehicles to transport children to or from the center.
- Community Learning Centers: These are nonprofit organizations (eligible for tax-exempt status under IRS rules) that qualify as community learning centers under the Elementary and Secondary Education Act of 1965. This act defines them as entities offering academic, arts, or other enrichment programs before or after school.
- Valuation: The deduction is based on the property's fair market rental value for the period of use during the tax year.
- Effective Date: Applies to tax years starting after the bill's enactment.
Significant Changes to Existing Law
- Under current Internal Revenue Code Section 170, charitable deductions for donating the use of property (rather than transferring ownership) are generally not allowed or are limited to actual expenses incurred (e.g., utilities). Subsections (e)(1) and (f)(3)(A) impose these restrictions.
- This bill creates a new exception in a new subsection (q), exempting qualified contributions to community learning centers from those limits. It shifts the deduction from expense-based to value-based (fair market rental), making it more generous for donors.
Potential Impacts
- On Citizens: Donors (individuals or businesses) could save on taxes by supporting afterschool programs, potentially increasing donations and access to educational opportunities for children, especially in underserved communities.
- On Government Agencies: The IRS would need to administer and verify these new deductions, which might increase compliance workload. The federal government could see reduced tax revenue from deductions, though this might be offset by broader social benefits like improved child education outcomes.
- On International Relations: No direct impacts, as the bill focuses on domestic tax policy and education.
Main Stakeholders
- Donors/Taxpayers: Individuals or businesses providing property use, who benefit from tax incentives.
- Community Learning Centers: Nonprofit organizations running afterschool programs, gaining easier access to facilities and transportation without purchase costs.
- Children and Families: Primary beneficiaries through expanded educational and enrichment services.
- Internal Revenue Service (IRS): Responsible for implementing and enforcing the deduction rules.
- Educators and Schools: Indirectly affected by stronger afterschool support tied to public education laws.
Notable Implications
- Legal: Introduces a targeted carve-out in tax law to promote philanthropy, potentially setting a precedent for similar deductions in other charitable areas. It relies on existing definitions from education law, ensuring consistency without creating new regulatory burdens.
- Constitutional: No apparent challenges; it aligns with Congress's authority to shape tax incentives under the U.S. Constitution's tax power.
- Political: Could appeal to supporters of education and child welfare by incentivizing private support for public-good programs, but might face debate over tax revenue losses or favoritism toward specific nonprofits.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (2)
Rep. Mackenzie, Ryan [R-PA-7], Rep. Krishnamoorthi, Raja [D-IL-8]
Recent Actions
- 2026-01-15: Referred to the House Committee on Ways and Means.
- 2026-01-15: Introduced in House
- 2026-01-15: Introduced in House
Bill Versions
- 'Afterschool Access through Charitable Contributions for Enrichment and Student Support Act — issued 2026-01-15 — PDF (3 pages)