Afterschool ACCESS Act

This bill proposes an amendment to the Internal Revenue Code of 1986 to create a new charitable deduction for the contribution of the use of specific property to community learning centers . The deduction is for a "qualified community learning center contribution," which includes the fair market rental value of real property and associated tangible personal property used for the center's educational purposes. It also covers the use of motor vehicles for transporting children to or from these centers. The value of the contribution is determined by the fair market rental value of the property during its use. This measure seeks to encourage property donations to support afterschool programs by offering a tax incentive.