Afterschool ACCESS Act

HR 7093, the Afterschool ACCESS Act, allows donors to claim a tax deduction for providing property (like buildings or vehicles) to community learning centers for educational use. Specifically, it creates a new charitable deduction for the "rental value" of real property or transportation vehicles used by centers meeting the definition in the Elementary and Secondary Education Act. This directly affects donors (individuals or businesses) who contribute property and community learning centers receiving those contributions. The bill modifies tax code rules to treat these property contributions as deductible charitable gifts, rather than taxable income.