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H.R. 7093

U.S. House•In House Committee

Summary

H.R. 7093, the Afterschool ACCESS Act, was introduced in the House on Jan 15, 2026 by Rep. Sharice Davids (D) with 2 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 15, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 7093 has 2 co-sponsors.

hb7093/introduced-in-house.txt
119 HR 7093 IH: 'Afterschool Access through Charitable Contributions for Enrichment and Student Support Act
 U.S. House of Representatives
 2026-01-15
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 7093  IN THE HOUSE OF REPRESENTATIVES   January 15, 2026   Ms. Davids of Kansas  (for herself and  Mr. Mackenzie ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to provide a charitable deduction for the contribution of the use of certain property by community learning centers.
1.
Short title
This Act may be cited as the   'Afterschool Access through Charitable Contributions for Enrichment and Student Support Act   or the   Afterschool ACCESS Act  .
2.
Charitable deduction for the contribution of the use of certain property by community learning centers
(a)
In general
 Section 170  of the Internal Revenue Code of 1986 is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:
(q)
Contributions of the use of certain property by community learning centers
(1)
In general
Subsections (e)(1) and (f)(3)(A) shall not apply to a qualified community learning center contribution.
(2)
Qualified community learning center contribution
For purposes of this subsection—
(A)
In general
The term  qualified community learning center contribution  means the use of—
(i)
real property (and the use of any tangible personal property in connection with such use of real property) by a community learning center if such use is related to the educational purpose of such center, and
(ii)
any motor vehicle if such use is for the transportation of children to or from a community learning center.
(B)
Community learning center
The term  community learning center  means any organization described in subsection (c) which is a community learning center (as defined in section 4201(b) of the Elementary and Secondary Education Act of 1965).
(3)
Determination of value of contributions
For purposes of this section, the amount of any qualified community learning center contribution for any taxable year shall be the rental value (determined on a fair market basis) of the property referred to in paragraph (2) determined with respect to the use described in such paragraph during such year.
 .
(b)
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-01-15
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to provide a charitable deduction for the contribution of the use of certain property by community learning centers.

Sponsors

Rep. Sharice Davids (D) sponsors H.R. 7093, and 2 members have co-sponsored it, 1 of them from the day it was introduced.

Committees

H.R. 7093 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 15, 2026 · 1,160 Bills

Actions

H.R. 7093 has taken 2 actions since Jan 15, 2026.

ChamberAction
Jan 15, 2026
House
Introduced in House
Jan 15, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 7093 has not gone to a roll call.

Titles

H.R. 7093 goes by 4 titles, 2 of them short titles.

  • Afterschool ACCESS Act — Display Title
  • To amend the Internal Revenue Code of 1986 to provide a charitable deduction for the contribution of the use of certain property by community learning centers. — Official Title as Introduced
  • Afterschool ACCESS Act — Short Title(s) as Introduced
  • 'Afterschool Access through Charitable Contributions for Enrichment and Student Support Act — Short Title(s) as Introduced

Classification

The Congressional Research Service files H.R. 7093 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 7093’s is Taxation.

hr7093/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 7093, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 11 (Thursday, January 15, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. DAVIDS of Kansas:H.R. 7093.Congress has the power to enact this legislation pursuantto the following:This bill is enacted pursuant to the power granted toCongress under Article I, Section 8 of the United StatesConstitution.[Page H920]

Source: congress.gov · legiscan.com