HR 1873 119th Congress
Broadband Grant Tax Treatment Act
To amend the Internal Revenue Code of 1986 to exclude certain broadband grants from gross income.
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the House.
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Referred to the House Committee on Ways and Means.
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Introduced in House
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Introduced in House
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Introduced in House
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| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the House. | Congress.gov | |
| Official actionReferred to the House Committee on Ways and Means. | No additional detail supplied.IntroReferral · House floor actions · Code H11100 | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code Intro-H | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code 1000 | Congress.gov | |
| Text versionIntroduced in House | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Broadband Grant Tax Treatment ActThis bill excludes from gross income (for federal tax purposes) certain grants received for broadband deployment.As background, contributions of capital to a corporation generally are not taxable income. However, under an exception enacted in 2017 by the Tax Cuts and Jobs Act, grants from a government or civic organization are not contributions to capital and, thus, treated as taxable income. Prior to the Tax Cuts and Jobs Act, the Internal Revenue Service (IRS) considered certain grants from a government or civic organization contributions of capital and, thus, not taxable income.The bill specifically excludes from gross income grants received for broadband deployment from theNational Telecommunications and Information Administration (NTIA) Broadband Equity, Access, and Deployment Program;NTIA State Digital Equity Capacity Grant Program;NTIA Digital Equity Competitive Grant Program;NTIA Enabling Middle Mile Broadband Infrastructure Program;Department of Agriculture ReConnect Program;Coronavirus State and Local Fiscal Recovery Funds and the Coronavirus Capital Projects Fund; andNTIA Tribal Broadband Connectivity Program and the Broadband Infrastructure Program.The bill also requires the IRS to issue guidance on the exclusion from gross income of such grants.The bill applies to funds received in tax years ending after March 11, 2023.
Official documents
Text versions
- Introduced in HouseMar 5, 2025