On March 12, 2020, about 1622 eastern daylight time, a Piper PA28-181, N656ST, was substantially damaged when it was involved in an accident near Beverly, Massachusetts. The student pilot sustained minor injuries. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 instructional flight. According to the student pilot, he was practicing traffic pattern work on runway 16. He performed 5 or 6 touch-and-go landings before the accident. The approach before the accident takeoff was a power off-approach and landing, and the pilot subsequently applied power to takeoff. During the initial climb, when the airplane was about 500 ft above ground level, the engine lost power and the airplane would not climb. The pilot noted a drop in engine rpm from 2,500 to around 2,350, declared an emergency, and made a 270° left turn to attempt an emergency landing on runway 27. The airplane touched down on the last 1/4 of the runway, continuing across the grass and over a ditch before impacting trees near the airport property line. Data collected from the primary flight display (PFD) indicated an engine power setting of 2,430 rpm at 1618. At 1619, the rpm decreased to 2,350 and continued to decrease until impact. Calculated relative humidity at the time of the accident was 65%. Review of the icing probability chart contained within Federal Aviation Administration Special Airworthiness Information Bulletin CE-09-35 revealed that the atmospheric conditions were "conducive to serious icing at cruise power." A carburetor ice detection system was installed on the airplane, which comprised a control box mounted on the instrument panel, a probe sensor mounted to the carburetor, and red warning light to indicate the presence of ice in the carburetor. An examination of the system by a mechanic revealed that both the carburetor control lever and the detection system were in the off position. Additionally, the student pilot did not report using the carburetor heat or ice detection system. The airplane sustained substantial damage to both wings, the right aileron, horizontal stabilizers, and engine mounts. Postaccident examinations of the airframe and engine did not reveal any preimpact anomalies that would have contributed to a loss of engine power.