US Federal 2025-2026 Regular Session

US Federal House Bill HB7093

Introduced
1/15/26  

Caption

Afterschool ACCESS Act 'Afterschool Access through Charitable Contributions for Enrichment and Student Support Act

Impact

If enacted, the bill would broaden the scope of allowable charitable deductions specifically for the use of real and tangible personal property directed towards community learning centers, as defined within the legislation. This change could motivate more community engagement and resource allocation towards afterschool and educational initiatives, offering financial benefits to contributors while bolstering community learning environments.

Summary

House Bill 7093, known as the ‘Afterschool Access through Charitable Contributions for Enrichment and Student Support Act’ or ‘Afterschool ACCESS Act’, aims to amend sections of the Internal Revenue Code of 1986 to allow charitable deductions for the use of certain properties by community learning centers. This legislation is positioned to support afterschool programs by providing an incentive for property owners to contribute their resources for educational purposes, thereby enhancing the facilities available to these programs.

Contention

Some points of contention may arise regarding the fiscal implications of tax deductions on state revenue and the equitable distribution of benefits among varying types of community learning centers. Proponents are likely to argue that fostering such educational opportunities is crucial for youth development, while critics may raise concerns regarding potential loopholes or misuse of the tax deductions intended for beneficial educational purposes. The challenge will be balancing the desire to promote community engagement with the necessity of effective tax policy.

Companion Bills

No companion bills found.

Previously Filed As

US S954

Learning & Enrichment in Afterschool Programs

US H1139

Learning & Enrichment in Afterschool Programs

US SR121

Afterschool Day; recognize February 12, 2025

US H5976

Provides $4,000,000 to support comprehensive and effective afterschool, school vacation, summer learning and workforce development programs for students in grades kindergarten through twelve (K-12).

US S0870

Provides $4,000,000 to support comprehensive and effective afterschool, school vacation, summer learning and workforce development programs for students in grades kindergarten through twelve (K-12).

US SR528

A resolution supporting after-school programs and Lights On Afterschool, a national celebration of after-school programs held on October 23, 2025.

US HR234

Afterschool Day at the state capitol; February 12, 2025; recognize

US HB1157

ACCESS Act Affordable Care and Comprehensive Economic Support through Savings Act

US HB5922

Improving Accessibility Through Microtransit Act

US H1165

Mobile Cranes and Accessory Support Vehicles

Similar Bills

No similar bills found.