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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.
Summary
The bill amends the tax code to allow taxpayers and organizations to claim a charitable tax deduction for donating the use of property to community learning centers. Eligible contributions include allowing a community learning center to use real property and equipment for educational purposes, as well as donating the use of vehicles for transporting children to and from the center. The value of the deduction is calculated based on the fair market rental value of the property for the period it is used by the community learning center during the tax year. This change removes certain restrictions on how these donated property-use contributions can be deducted for tax purposes. The provision applies to tax years beginning after the law is enacted.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
2 cosponsors
Money behind the sponsor
Top reported contributors to Sharice Davids’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $243,550
- UNIVERSITY OF KANSAS $13,893
- DENTONS US LLP $12,650
- BYRNE PELOFSKY + ASSOCIATES LLC $11,350
- BARKLEY $10,700
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Sharice Davids → · Outside spending →
Actions (2)
- Jan 15, 2026 Referred to the House Committee on Ways and Means. · house
- Jan 15, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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. <all>
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