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S 674
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Broadband Grant Tax Treatment Act

To amend the Internal Revenue Code of 1986 to exclude certain broadband grants from gross income.

Introduced Feb 20, 2025

Latest action (Feb 20, 2025) Read twice and referred to the Committee on Finance.

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

This bill excludes certain broadband infrastructure grants from federal income taxation. The grants covered include those from the Broadband Equity, Access, and Deployment Program, state and local digital equity programs, middle mile grant programs, and rural broadband grants funded through infrastructure and relief legislation. Recipients of these grants will not owe federal income tax on the grant amounts received. The bill prevents recipients from claiming tax deductions or credits for the same expenditures covered by the grants and requires adjustment to property basis to avoid double benefits. The provision applies to grants received after March 11, 2021.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
15 cosponsors

Actions (2)
  1. Feb 20, 2025 Read twice and referred to the Committee on Finance. · senate
  2. Feb 20, 2025 Introduced in Senate

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • HR 1873 — Broadband Grant Tax Treatment Act · Introduced Mar 5, 2025 · Cong. 119 80%
  • S 627 — ENABLE Act · Introduced Feb 19, 2025 · Cong. 119 73%
  • S 684 — Tax Administration Simplification Act · Introduced Feb 24, 2025 · Cong. 119 71%
  • S 2358 — IRS Accountability and Taxpayer Protection Act · Introduced Jul 21, 2025 · Cong. 119 71%
  • HR 7857 — CAN Act · Introduced Jul 30, 2020 · Cong. 116 71%
  • HR 463 — Lower Your Taxes Act · Introduced Jan 15, 2025 · Cong. 119 71%

Full text

IN THE SENATE OF THE UNITED STATES

February 20, 2025

Mr. Moran (for himself, Mr. Warner, Mr. Sullivan, Mr. Kaine, Mr. Tuberville, Mr. Kelly, Mrs. Capito, Mr. King, Mr. Wicker, Mr. Warnock, Mr. Cramer, and Mrs. Fischer) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to exclude certain broadband grants from gross income.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Broadband Grant Tax Treatment Act”.

SEC. 2. CERTAIN GRANTS FOR BROADBAND EXCLUDED FROM GROSS INCOME.

(a) In General.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new subsection:

“SEC. 139J. CERTAIN BROADBAND GRANTS.

“(a) In General.—Gross income shall not include any qualified broadband grant made for purposes of broadband deployment.

“(b) Denial of Double Benefit.—Notwithstanding any other provision of this subtitle, no deduction or credit shall be allowed for, or by reason of, any expenditure to the extent of the amount excluded under subsection (a) for any qualified broadband grant which was provided with respect to such expenditure. The adjusted basis of any property shall be reduced by the amount excluded under subsection

(a) which was provided with respect to such property.

“(c) Qualified Broadband Grant.—For purposes of this section, the term ‘qualified broadband grant’ means—

“(1) any grant or subgrant received under the Broadband Equity, Access, and Deployment Program established under section 60102 of the Infrastructure Investment and Jobs Act,

“(2) any grant or subgrant received under the State Digital Equity Capacity Grant Program established under section 60304 of such Act,

“(3) any grant received under the Digital Equity Competitive Grant Program established under section 60305 of such Act,

“(4) any grant received under section 60401 of such Act (relating to middle mile grants),

“(5) any grant received—

“(A) under the broadband loan and grant pilot program established by section 779 of Public Law 115- 141 under the Rural Electrification Act of 1936; and

“(B) from funds made available for such program under the heading ‘Distance Learning, Telemedicine, and Broadband Program’ under the heading ‘Rural Utilities Service’ under title I of division J of the Infrastructure Investment and Jobs Act,

“(6) any grant received from a State, territory, Tribal government, or unit of local government to the extent such grant was—

“(A) funded by amounts provided to the State or local government under section 602, 603, or 604 of the Social Security Act, and

“(B) provided for the stated purposes of making investments in broadband infrastructure, or

“(7) any grant or subgrant received under section 905 of division N of the Consolidated Appropriations Act, 2021.

“(d) Regulations.—The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.”.

(b) Clerical Amendment.—The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item related to section 139I the following new item:

“Sec. 139J. Certain broadband grants.”.

(c) Effective Date.—The amendments made by this section shall apply to amounts received in taxable years ending after March 11, 2021. <all>

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