Afterschool ACCESS Act
Summary
What This Bill Does
The Afterschool ACCESS Act amends Internal Revenue Code section 170 to support donated facilities and transportation for community learning centers. It creates a qualified community learning center contribution category for the use of real property, related tangible personal property, or motor vehicles. Real property use must be related to the educational purpose of a community learning center, and vehicle use must transport children to or from a community learning center. The bill prevents normal rules that deny deductions for partial-interest contributions or limit certain use contributions from applying to these qualified contributions. The deductible amount for a taxable year is the fair-market rental value of the property use during that year. The change applies to taxable years beginning after enactment.
Who Benefits and How
Community learning centers, afterschool programs, children needing transportation, families using afterschool services, property owners with unused space, vehicle owners, school partners, and nonprofit education providers benefit because donated use of buildings or vehicles can generate a federal charitable deduction. Donors benefit from being able to value the donated use by fair-market rental value.
Who Bears the Burden and How
Federal revenue collections may decrease as more use-of-property donations become deductible. IRS examiners, tax preparers, donors, and community learning centers must document educational use, transportation use, fair-market rental value, property availability, and organizational eligibility under section 170 and the Elementary and Secondary Education Act definition.
Key Provisions
- Adds a qualified community learning center contribution category to Internal Revenue Code section 170.
- Allows deductions for donated use of real property and related tangible personal property for educational purposes.
- Allows deductions for donated motor vehicle use to transport children to or from community learning centers.
- Values the contribution by fair-market rental value for the taxable year.
- Applies the amendment to taxable years beginning after enactment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Creates an Internal Revenue Code deduction rule for donated use of real property, related tangible property, and motor vehicles by community learning centers, valuing the contribution by fair-market rental value.
Key Policy Areas
Tax, Education, Non-Profit Institutions
Primary Purpose
Creates an Internal Revenue Code deduction rule for donated use of real property, related tangible property, and motor vehicles by community learning centers, valuing the contribution by fair-market rental value.
Policy Domains
Substantive provisions
Identified Gains
- Community learning centers
- Afterschool programs
- Children needing transportation
- Families using afterschool services
- Property owners donating space
- Vehicle owners donating transportation
Identified Costs
- Federal revenue collections
- IRS examiners
- Tax preparers
- Donors documenting rental value
- Community learning center administrators
Sponsors
Legislative Progress
In CommitteeMs. Davids of Kansas (for herself and Mr. Mackenzie) introduced …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology