US HB7093

Amends Internal Revenue Code Section 170 to create a new charitable deduction for donating the use of property to community learning centers (as defined under the Elementary and Secondary Education Act of 1965)

Covers donations of real property use, related tangible personal property, and motor vehicles used to transport children to and from community learning centers

Deduction amount equals the fair market rental value of the donated property use during the taxable year

Exempts these contributions from existing limitations under subsections (e)(1) and (f)(3)(A) that typically restrict deductions for partial interest donations

Applies to taxable years beginning after the date of enactment