S 674
Broadband Grant Tax Treatment Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 8:42 AM
Take action
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
This bill, the Broadband Grant Tax Treatment Act, aims to simplify the tax treatment of grants used for expanding broadband internet access. It excludes certain grants received for broadband deployment from federal gross income, including those from the NTIA’s Broadband Equity, Access, and Deployment Program, the ReConnect Program, and other federal and state initiatives. The IRS will issue guidance to clarify which grants qualify for this exclusion, which takes effect for tax years beginning after March 11, 2021.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Angus S., Jr. King
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yoursRead the latest version inline or switch to a previous version.