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Tax Deduction for Donating Use of Property to Afterschool Learning Centers.

This law introduces a new tax deduction for individuals and businesses who allow community learning centers and afterschool programs to use their real estate or vehicles for free. Property owners can now deduct the fair market rental value of this use from their taxes, encouraging greater support for children's educational enrichment. This change aims to increase the availability of space and transportation for programs supporting students after school hours.
Key points
Property and vehicle owners can now claim an income tax deduction based on the fair market rental value if they donate the use of that property to qualified community learning centers.
The deduction covers the use of real estate for educational purposes and vehicles used to transport children to and from afterschool centers.
The amendments apply to taxable years beginning after the date the Act is enacted.
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Status: Introduced
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Additional Information
Print number: 119_HR_7093
Sponsor: Rep. Davids, Sharice [D-KS-3]
Process start date: 2026-01-15
System Note: Lustra is free, publicly auditable civic infrastructure — full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source—always verify them if you can.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Afterschool ACCESS Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_7093.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2026-01-15.

What are the main provisions?

Key points include:

  • Property and vehicle owners can now claim an income tax deduction based on the fair market rental value if they donate the use of that property to qualified community learning centers.
  • The deduction covers the use of real estate for educational purposes and vehicles used to transport children to and from afterschool centers.
  • The amendments apply to taxable years beginning after the date the Act is enacted.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Davids, Sharice [D-KS-3].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-28.

What is the impact of this bill?

We don't know—that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.

CATEGORIES

Taxes Education