A Republican bill with 6 Democratic cosponsors · See all 15 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Broadband Grant Tax Treatment Act aims to amend the Internal Revenue Code of 1986. It seeks to exclude specific broadband grants from being counted as gross income. These grants are intended for purposes of broadband deployment. The bill lists various specific grant programs, including those from the Infrastructure Investment and Jobs Act and the Rural Electrification Act of 1936. This change would apply to amounts received in taxable years ending after March 11, 2021.
Yes· 3 of 9
- Scored +5
Does this cut taxes for small businesses?
The bill excludes specific broadband deployment grants from gross income, providing a tax benefit to entities receiving these funds.
- Scored +5
Would people in rural areas be better off under this?
The bill promotes broadband deployment through programs specifically aimed at rural utilities and electrification.
- Scored +5
Does this get reliable internet to more people?
The bill specifically addresses the deployment of broadband infrastructure to increase connectivity.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Exclusion for Broadband Grants: Under Section 2(a), gross income will not include qualified broadband grants made for broadband deployment purposes. This provides a tax benefit by ensuring these specific grants are not treated as taxable income.
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Specific Grant Inclusion: Section 2(c) defines "qualified broadband grant" to include several specific sources, such as:
- Grants from the Broadband Equity, Access, and Deployment Program (Section 2(c)(1)).
- Grants from the State Digital Equity Capacity Grant Program (Section 2(c)(2)).
- Grants from the Digital Equity Competitive Grant Program (Section 2(c)(3)).
- Middle mile grants (Section 2(c)(4)).
- Grants from the broadband loan and grant pilot program under the Rural Electrification Act of 1936 or the Distance Learning, Telemedicine, and Broadband Program (Section 2(c)(5)).
- Grants from State, territory, Tribal, or local governments for broadband infrastructure (Section 2(c)(6)).
- Grants received under section 905 of division N of the Consolidated Appropriations Act, 2021 (Section 2(c)(7)).
Potential Negative Impacts for People
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Denial of Double Benefit: According to Section 2(b), no deduction or credit is allowed for any expenditure to the extent of the amount excluded from gross income via a qualified broadband grant. This prevents recipients from receiving both the tax-free grant and a tax deduction or credit for the same expenditure.
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Reduction of Property Basis: Section 2(b) states that the adjusted basis of any property shall be reduced by the amount of the excluded qualified broadband grant provided with respect to that property.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill excludes specific broadband deployment grants from gross income, providing a tax benefit to entities receiving these funds. Does this make it easier to run a small business? — The tax exclusion on broadband grants can assist smaller entities or local governments in financing infrastructure expansion. Is this likely to grow the economy? — By making broadband deployment grants non-taxable, the bill incentivizes investment in digital infrastructure which supports economic activity.
- Demographic And Interest Groups
- Would people in rural areas be better off under this? — The bill promotes broadband deployment through programs specifically aimed at rural utilities and electrification. Would households on low incomes be better off under this? — Increased broadband deployment through these programs often targets digital equity for low-income communities. Would Native Americans be better off under this? — The bill supports broadband grants that can be used by Tribal governments for infrastructure development.
- Education And Technology
- Does this get reliable internet to more people? — The bill specifically addresses the deployment of broadband infrastructure to increase connectivity.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — The bill includes provisions for grants related to the Rural Electrification Act to aid in rural broadband deployment.
- Healthcare
- Does this make health care easier to get in general? — The bill supports broadband deployment which is a key component for expanding telemedicine and digital health services.
- 5/14/2025
- 1 Cosponsor added.
- 3/24/2025
- 3 Cosponsors added.
- 2/20/2025
- Read twice and referred to the Committee on Finance.
- 11 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Tammy BaldwinDemocrat · Wisconsin
Michael BennetDemocrat · Colorado
Shelley CapitoRepublican · West Virginia
Kevin CramerRepublican · North Dakota
Deb FischerRepublican · Nebraska
Mark KellyDemocrat · Arizona
Angus KingIndependent · Maine
Timothy KaineDemocrat · Virginia
Lisa MurkowskiRepublican · Alaska
James RischRepublican · Idaho
Dan SullivanRepublican · Alaska
Tommy TubervilleRepublican · Alabama
Roger WickerRepublican · Mississippi
Raphael WarnockDemocrat · Georgia
Mark WarnerDemocrat · Virginia