Property owners would get a tax break for letting afterschool programs use their buildings or vehicles.
This bill would let property owners claim a tax deduction when they allow community learning centers to use their real estate, equipment, or vehicles. Right now, you generally can't get a tax break for simply letting an organization use your property.
Today, if you let a charity use your property for free, you generally cannot claim a charitable deduction for the value of that use on your taxes. After this bill, property owners would be able to deduct the fair market rental value of real estate, related equipment, or motor vehicles. This applies if they allow qualified community learning centers to use them for educational purposes or transporting children. This change would take effect for tax years beginning after the bill is signed into law.
HR 7093 · 119th Congress · January 15, 2026 · AI Summary by gemini-2.5-flash · 9/10
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