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HR 1873119th CongressIntroduced

Broadband Grant Tax Treatment Act

Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

Excludes certain broadband grants from gross income to support broadband deployment efforts.

Key Points

  • 1Excludes qualified broadband grants from taxable income
  • 2Covers grants from BEAD program, Digital Equity programs, and middle-mile grants
  • 3Prevents double benefit by reducing basis of property by excluded amount
  • 4Includes state and local broadband grants funded by federal programs
  • 5Applies to grants received after March 11, 2023
  • 6Requires Treasury regulations for implementation

Impact Areas

Broadband providersTax policyRural internetDigital equityTelecommunicationsFederal grants
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