Afterschool ACCESS Act

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