Referred to the House Committee on Ways and Means.
The bill amends the Internal Revenue Code to exclude specified federal, state, tribal, and local broadband grants from gross income. It denies double tax benefits by disallowing deductions or credits for expenditures to the extent they were excluded, and reduces basis for property by excluded amounts.
Liberals emphasize access and equity benefits; conservatives emphasize revenue and subsidy concerns.
Narrow, technical tax change with identifiable beneficiaries; likely to attract pragmatic support in committee and floor if prioritized.
The bill amends the Internal Revenue Code to exclude specified federal, state, tribal, and local broadband grants from gross income.
It denies double tax benefits by disallowing deductions or credits for expenditures to the extent they were excluded, and reduces basis for property by excluded amounts.
The bill defines qualifying grant programs (multiple IIJA and other federal programs and locally funded grants tied to certain statutory sections), directs Treasury to issue implementing guidance, and applies to taxable years ending after March 11, 2023.
Technically modest and administrable, but creates revenue loss and depends on inclusion in a broader bill or agreement to pass both chambers.
How solid the drafting looks.
Liberals emphasize access and equity benefits; conservatives emphasize revenue and subsidy concerns.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize access and equity benefits; conservatives emphasize revenue and subsidy concerns.
This persona would view the bill favorably as a targeted tax relief to ensure broadband grants are not undermined by tax liability.
They see it as removing a disincentive for public investment in underserved communities, and appreciate the retroactive application to 2023.
A centrist would generally approve of removing tax burdens that can impede infrastructure projects, while wanting clear fiscal estimates and safeguards.
They will favor pragmatic oversight, targeted scope, and administrative clarity from Treasury guidance.
A mainstream conservative would be skeptical about expanding tax exclusions and reducing taxable revenue, though they may welcome incentives for rural broadband.
They will push back on perceived subsidies to private companies and prefer tighter limits or offsets.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically modest and administrable, but creates revenue loss and depends on inclusion in a broader bill or agreement to pass both chambers.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize access and equity benefits; conservatives emphasize revenue and subsidy concerns.
Technically modest and administrable, but creates revenue loss and depends on inclusion in a broader bill or agreement to pass both chamber…
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