Bill · H.R. 7093· House(119-HR-7093)
Afterschool ACCESS Act
- Introduced
- 1/15/2026
- Last activity
- 1/15/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Sharice Davids
- Cosponsors
- - 1 - 1
- Introduced
- In Committee
What this bill would do
This bill, titled the "Afterschool ACCESS Act," aims to amend the Internal Revenue Code of 1986. It proposes to provide a charitable deduction for the contribution of the use of certain property by community learning centers. This includes the use of real property or tangible personal property related to educational purposes. It also covers the use of motor vehicles for transporting children to or from these centers. The value of these contributions is determined based on fair market rental value.
Yes· 3 of 12
Would children be better off under this?+5
The bill facilitates access to community learning centers and transportation for children.
Would students be better off under this?+4
The bill supports the infrastructure and transportation necessary for students in community learning centers.
Does this make child care cost less?+4
The bill incentivizes the provision of space and transportation for community learning centers through tax deductions.
The opposite
Does this reduce what the federal government spends?-1
The bill introduces a new charitable deduction which reduces federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Relief for Property Donors: The bill allows for a charitable deduction for the use of real property and tangible personal property used for educational purposes by a community learning center (Section 2(a)(2)(A)(i)). This provides a financial incentive for people or organizations to provide space for these centers.
-
Support for Student Transportation: The bill includes provisions for the use of motor vehicles to transport children to or from a community learning center (Section 2(a)(2)(A)(ii)). This could help facilitate easier access to these educational programs for children.
-
Simplified Value Determination: The bill specifies that the value of the contribution is the rental value determined on a fair market basis (Section 2(a)(3)). This provides a clear standard for determining the amount of the deduction.
Potential Negative Impacts for People
- No specific negative impacts are explicitly detailed in the text provided.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Children+5Good For Students+4Good For Billionaires+3Good For Business Owners+3Good For High Income Households+3Good For High Net Worth Individuals+3Good For Low Income Households+3Good For Ultra High Net Worth Individuals+3
- Social Issues And Justice
- Improves Childcare Affordability+4Improves Poverty Reduction+2
- Economy And Finance
- Reduces Small Business Taxes+3Reduces Government Spending-1
- Education And Technology
- Improves School Choice+2
- 4/21/2026
- 1 Cosponsor added.
- 1/15/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Raja KrishnamoorthiDemocrat · Illinois
Ryan MackenzieRepublican · Pennsylvania