# 119-s-674: Broadband Grant Tax Treatment Act

119-s-674, Broadband Grant Tax Treatment Act, is a 119th Congress bill sponsored by Sen. Moran, Jerry [R-KS] (R-KS); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-674
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-674
- Congress: 119
- Title: Broadband Grant Tax Treatment Act
- Status: introduced
- Introduced: 2025-02-20
- Sponsor: Sen. Moran, Jerry [R-KS] (R-KS)
- Cosponsors: 15
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Excludes certain federal broadband grants from taxable income.** The bill would also bar recipients from claiming duplicate tax benefits for the same dollars.

## Cosponsors (15)

- Sen. Warner, Mark R. [D-VA] (D-VA), 2025-02-20T00:00:00.000Z
- Sen. Sullivan, Dan [R-AK] (R-AK), 2025-02-20T00:00:00.000Z
- Sen. Kaine, Tim [D-VA] (D-VA), 2025-02-20T00:00:00.000Z
- Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-02-20T00:00:00.000Z
- Sen. Kelly, Mark [D-AZ] (D-AZ), 2025-02-20T00:00:00.000Z
- Sen. Capito, Shelley Moore [R-WV] (R-WV), 2025-02-20T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-02-20T00:00:00.000Z
- Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-02-20T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-02-20T00:00:00.000Z
- Sen. Cramer, Kevin [R-ND] (R-ND), 2025-02-20T00:00:00.000Z
- Sen. Fischer, Deb [R-NE] (R-NE), 2025-02-20T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2025-03-24T00:00:00.000Z
- Sen. Murkowski, Lisa [R-AK] (R-AK), 2025-03-24T00:00:00.000Z
- Sen. Risch, James E. [R-ID] (R-ID), 2025-03-24T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-05-14T00:00:00.000Z

## Provisions PRIA read

- Tax rules for broadband grant recipients: mixed, high. This bill would exclude certain federal and related broadband grants from taxable income. If your business, local government, tribe, or nonprofit got a qualified broadband grant, you would not include that grant as gross income for amounts received in taxable years ending after March 11, 2021. You…

## Related bills

- 119-s-2296: National Defense Authorization Act for Fiscal Year 2026
- 119-s-4784: National Defense Authorization Act for Fiscal Year 2027
- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-674 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/674)

## Related
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-s-4784: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4784)
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-674 (as of 2026-04-21).