Bill > HR7093

This bill, known as the Afterschool ACCESS Act, aims to encourage charitable giving by allowing individuals and businesses to receive a tax deduction for contributing the use of certain property to community learning centers. Specifically, it amends the Internal Revenue Code of 1986 to permit deductions for the rental value of real property, including any tangible personal property used with it, and for the use of motor vehicles for transporting children to and from these centers, provided such use is related to the center's educational mission. A "community learning center" is defined as an organization that qualifies for tax-exempt status and meets the definition outlined in the Elementary and Secondary Education Act of 1965. This change is intended to support afterschool programs by making it more financially attractive to donate the use of facilities and transportation.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/7093/all-info