Afterschool ACCESS Act

This bill would change federal tax law so that people and businesses can take a charitable tax deduction when they let a community learning center use their property. It covers letting a center use buildings or land (and equipment used with them) for the center's educational purpose, and letting a center use a motor vehicle to take children to or from the center. The deduction would equal the fair market rental value of the property for the use during the year. Community learning centers are tax-exempt charitable organizations that meet the definition used in federal afterschool program law. The change would apply to tax years beginning after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Sharice Davids Democrat sponsor
• 2 cosponsors