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119-hr-1873119th CongressWALLET

Broadband Grant Tax Treatment Act

Sponsored By: Representative Kelly, Mike [R-PA-16]

Introduced

Summary

This bill would create a targeted federal tax exclusion for certain broadband grants. It also would stop recipients from getting a duplicate tax benefit and would lower the tax basis of property bought with those grants.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Tax rules for broadband grant recipients

If enacted, recipients of certain broadband deployment grants would not include those grants in taxable income. Covered programs would include BEAD, Digital Equity, Middle Mile, some Rural Electrification pilot grants, certain state, Tribal, or local broadband grants funded by federal relief, and a 2021 broadband program. You would not be able to deduct expenses or claim credits for costs paid with the excluded grant money, and you would have to reduce the tax basis of property bought with it. Treasury would issue rules to explain details. This would apply to amounts received in tax years ending after March 11, 2023.

Sponsors & CoSponsors

Sponsor

Kelly, Mike [R-PA-16]

PA • R

Cosponsors

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 3/5/2025

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 3/31/2025

  • Rep. Carter, Earl L. "Buddy" [R-GA-1]

    GA • R

    Sponsored 4/17/2025

  • Rep. Allen, Rick W. [R-GA-12]

    GA • R

    Sponsored 4/28/2025

  • Rep. Johnson, Dusty [R-SD-At Large]

    SD • R

    Sponsored 4/28/2025

  • Rep. Costa, Jim [D-CA-21]

    CA • D

    Sponsored 5/5/2025

  • Rep. Yakym, Rudy [R-IN-2]

    IN • R

    Sponsored 5/13/2025

  • Rep. Schmidt, Derek [R-KS-2]

    KS • R

    Sponsored 6/25/2025

  • Rep. Rouzer, David [R-NC-7]

    NC • R

    Sponsored 8/5/2025

  • Rep. Feenstra, Randy [R-IA-4]

    IA • R

    Sponsored 11/10/2025

  • Rep. Sorensen, Eric [D-IL-17]

    IL • D

    Sponsored 5/7/2026

  • Rep. Bost, Mike [R-IL-12]

    IL • R

    Sponsored 6/4/2026

  • Rep. Walkinshaw, James R. [D-VA-11]

    VA • D

    Sponsored 6/29/2026

  • Rep. McClellan, Jennifer L. [D-VA-4]

    VA • D

    Sponsored 7/13/2026

  • Rep. Vindman, Eugene Simon [D-VA-7]

    VA • D

    Sponsored 7/13/2026

Roll Call Votes

No roll call votes available for this bill.

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