Allows charitable deductions for contributions of property use by community learning centers.
The Afterschool ACCESS Act amends the Internal Revenue Code to provide a charitable deduction for the use of certain property by community learning centers. This includes the use of real property and tangible personal property related to the educational purpose of the center, as well as motor vehicles for transporting children to or from the center. The deduction is based on the fair market rental value of the property. The changes apply to taxable years beginning after the enactment of this Act.
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