Afterschool ACCESS Act
- Sponsor
- Rep. Davids, Sharice [D-KS-3]
- Committees
- Ways and Means Committee (primary)
- Last action
- Jan 15, 2026
Bottom line
The Afterschool ACCESS Act creates a new tax deduction for individuals or entities who allow community learning centers to use their real property or vehicles, aiming to incentivize support for afterschool programs.
What it actually does
This bill amends the Internal Revenue Code of 1986 to allow a charitable deduction for the fair market rental value of certain property used by community learning centers. Specifically, it applies to real property and associated tangible personal property used for educational purposes by these centers, and to motor vehicles used for transporting children to or from these centers. This deduction bypasses existing limitations on deductions for contributions of partial interests in property.
Proponents argue
Supporters argue this bill will incentivize property owners to donate the use of their facilities and vehicles to community learning centers, thereby expanding access to vital afterschool educational and enrichment programs for children, especially in underserved communities. They contend it removes a financial barrier for donors and provides a creative way to support these centers without direct government spending.
Opponents contend
Critics might argue that this tax deduction primarily benefits property owners who would likely already support such centers, or that it could be exploited by individuals seeking tax breaks for property use that might not genuinely expand access. They may also contend that it represents a tax expenditure that reduces federal revenue without a clear, measurable public benefit commensurate with the cost, or that direct funding would be more efficient.
The bill is very short and easy to read, allowing ample time for evaluation.
Section 2(a), amending Section 170 of the Internal Revenue Code of 1986
Charitable Deduction for Use of Property by Community Learning Centers
This provision amends the tax code to allow individuals and entities to claim a charitable deduction for the fair market rental value of certain property they allow community learning centers to use. This includes real property and related personal property used for educational purposes, and motor vehicles used for transporting children to or from these centers. It specifically exempts these contributions from existing rules that generally disallow deductions for contributions of partial interests in property.
Supporters argue
Supporters argue this deduction will unlock underutilized community resources, such as vacant commercial spaces or private vehicles, for the benefit of community learning centers, directly supporting educational and enrichment programs for children. It provides a tangible incentive for civic-minded property owners.
Critics contend
Critics might argue that the tax benefit could disproportionately favor wealthier donors or corporations, and that the actual benefit to community learning centers might be limited if suitable properties are not readily available or if administrative burdens outweigh the benefits. They may also question the effectiveness of a tax deduction versus direct grants.
Tradeoffs
The bill balances the goal of supporting community learning centers with the potential cost to federal tax revenue. It aims to leverage private assets but introduces a new tax expenditure.
Defines 'community learning center' by referencing section 4201(b) of the Elementary and Secondary Education Act of 1965.
Section 2(q)(2)(B)
Why it matters:This is standard legislative practice to avoid redundancy and ensure consistency with existing federal definitions.
Case for: Referencing an existing definition ensures that the tax deduction aligns with established federal criteria for community learning centers, preventing new interpretations or potential loopholes.
Case against: A reader unfamiliar with the Elementary and Secondary Education Act of 1965 would need to consult external legal text to fully understand the scope of eligible organizations, adding a layer of complexity.
Estimated impact: This reference ensures that only organizations meeting the specific criteria of 21st Century Community Learning Centers (which provide academic enrichment, youth development, and other services during non-school hours) are eligible for the property use deduction.