Tax break for property owners who lend to afterschool centers
H.R. 7093 — Afterschool ACCESS Act · Filed by Sharice Davids (D-KS) · 2 cosponsors · Introduced Jan 15, 2026 · Referred to committee
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What it does
This bill amends the tax code to allow donors to claim a charitable deduction for lending property (buildings, land, vehicles) to afterschool learning centers, valued at fair-market rental rates. The deduction bypasses normal charitable-contribution limits that would otherwise apply, allowing donors to deduct the full annual rental value of loaned property used for educational purposes.
Why we flagged it
The bill's operative mechanism is a tax deduction carve-out—it removes normal valuation and deduction limits for a specific class of charitable contribution (property loaned to afterschool centers). This is a tax-code amendment that incentivizes a behavior (property donation) through preferential treatment, not a direct appropriation or regulatory change.
What the text implies
- The deduction is based on 'fair market rental value' of the property, which may be self-assessed by the donor or determined through appraisal—creating potential for overvaluation and tax-base erosion if valuation standards are not tightly enforced.
- The bill does not require the property to be donated permanently; it covers temporary 'use' of property, meaning donors retain ownership and can reclaim the property at any time while claiming annual deductions for each year of use.
The full analysis lists 5 implications of this text.
Who stands to gain
property owners (individuals and corporations) claiming charitable deductions; afterschool learning centers (501(c)(3) organizations) receiving free or subsidized property use