119th Congress · introduced in the House · Mar 5, 2025
Broadband Grant Tax Treatment Act
Official title from Congress.gov
Latest action (Mar 5, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Mar 5, 2025)
Broadband Grant Tax Treatment Act
This 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 the
• National Telecommunications and Information Administration (NTIA) Broadband Equity, Access, and Deployment Program;
• NTIA State Digital Equity Capacity Grant Program;
Show the full summary (7 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
57 citations; showing the 25 most recently posted.
AT&T SERVICES INC AND ITS AFFILIATES · lobbying firm or registrant: AT&T SERVICES, INC. AND ITS AFFILIATES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,640,000
Spent on own lobbying
…imum Tax, the 45X Advanced Manufacturing Production Credit and the Research and Development Tax Credit. S 674 Broadband Grant Tax Treatment Act, all provisions HR 1873Broadband Grant Tax Treatment Act, all provisions
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$160,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, including Fe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) · lobbying firm or registrant: NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA)
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,289,734
Spent on own lobbying
- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FIBER BROADBAND ASSOCIATION · lobbying firm or registrant: WILEY REIN LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Telecommunications
$60,000
Paid to lobbying firm
H.R. 1870, Streamlining Program Efficiency and Expanding Deployment (SPEED) for BEAD Act H.R. 1873/S. 674, Broadband Grant Tax Treatment Act H.R. 3119/S. 3084, ReConnecting Rural America Act of 2025 H.R. 4776, Standardizing Permitting and Expediting Economic…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION · lobbying firm or registrant: NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Telecommunications
$80,000
Spent on own lobbying
…448 - Accelerating Broadband Permits Act - all sections. S. 5003 - ACCESS Rural America Act - all sections. S. 5015 - Broadband MAP Act of 2026 - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections. H.R. 2289 - American Broadband Deployment Act - all sections. H.R. 3119 - ReConnecting Rural America Act of…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WTA -- ADVOCATES FOR RURAL BROADBAND · lobbying firm or registrant: WTA -- ADVOCATES FOR RURAL BROADBAND
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$130,000
Spent on own lobbying
H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AT&T SERVICES INC AND ITS AFFILIATES · lobbying firm or registrant: MERCURY STRATEGIES, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Aug 4, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) · lobbying firm or registrant: NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA)
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$980,000
Spent on own lobbying
- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AT&T SERVICES INC AND ITS AFFILIATES · lobbying firm or registrant: AT&T SERVICES, INC. AND ITS AFFILIATES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,650,000
Spent on own lobbying
S 674 Broadband Grant Tax Treatment Act, all provisions HR 1873Broadband Grant Tax Treatment Act, all provisions
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WTA -- ADVOCATES FOR RURAL BROADBAND · lobbying firm or registrant: WTA -- ADVOCATES FOR RURAL BROADBAND
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$130,000
Spent on own lobbying
H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FIBER BROADBAND ASSOCIATION · lobbying firm or registrant: WILEY REIN LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Telecommunications
$60,000
Paid to lobbying firm
H.R. 1870, Streamlining Program Efficiency and Expanding Deployment (SPEED) for BEAD Act H.R. 1873/S. 674, Broadband Grant Tax Treatment Act H.R. 2289, American Broadband Deployment Act of 2025 H.R. 3119/S. 3084, ReConnecting Rural America Act of 2025 H.R. 4…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$170,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, including Fe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION · lobbying firm or registrant: NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Telecommunications
$280,000
Spent on own lobbying
…CLOSE THE GAP Act - all sections. S. 3084 - ReConnecting Rural America Act of 2025 - all sections. S. 4448 - Accelerating Broadband Permits Act - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections. H.R. 2289 - American Broadband Deployment Act - all sections. H.R. 3119 - ReConnecting Rural America Act of…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AT&T SERVICES INC AND ITS AFFILIATES · lobbying firm or registrant: MERCURY STRATEGIES, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AT&T SERVICES INC AND ITS AFFILIATES · lobbying firm or registrant: AT&T SERVICES, INC. AND ITS AFFILIATES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$3,200,000
Spent on own lobbying
…I, Subtitle A, corporate tax provisions S 187 ALIGN Act, all provisions S 674 Broadband Grant Tax Treatment Act, all provisions HR 1347AIMM Act, all provisions HR 1873Broadband Grant Tax Treatment Act, all provisions
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WTA -- ADVOCATES FOR RURAL BROADBAND · lobbying firm or registrant: WTA -- ADVOCATES FOR RURAL BROADBAND
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$120,000
Spent on own lobbying
H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) · lobbying firm or registrant: NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA)
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Taxation/Internal Revenue Code
$850,000
Spent on own lobbying
- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION · lobbying firm or registrant: NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Telecommunications
$110,000
Spent on own lobbying
…cting Rural America Act of 2025 - all sections. S. 3268 - Broadband and Telecommunications RAIL Act - all sections. S. 3858 - SIREN Act of 2026 - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections H.R. 3119 - ReConnecting Rural America Act of 2025 - all sections. H.R. 4032 - Lowering Broadband Costs for…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 10, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusi…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
VERIZON COMMUNICATIONS INC AND ITS SUBSIDIARIES · lobbying firm or registrant: MERCURY STRATEGIES, LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…ductibility, corporate interest tax deductions, and international tax provisions); H.R. 574/S. 187: Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1873: Broadband Grant Tax Treatment Act (all provisions); H.R. 1990: American Innovation and R&D Competitiveness Act of 2025 (all provisions); S. 674: Broadband Gra…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AT&T SERVICES INC AND ITS AFFILIATES · lobbying firm or registrant: MERCURY STRATEGIES, LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
VERIZON COMMUNICATIONS INC AND VARIOUS SUBSIDIARIES · lobbying firm or registrant: VERIZON COMMUNICATIONS INC. AND VARIOUS SUBSIDIARIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$3,350,000
Spent on own lobbying
H.R. 574: ALIGN Act; all provisions H.R. 1873: Broadband Grant Tax Treatment Act; all provisions H.R. 1990: American Innovation and R&D Competitiveness Act of 2025; all provisions S. 187: ALIGN Act; all pr…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AT&T SERVICES INC AND ITS AFFILIATES · lobbying firm or registrant: AT&T SERVICES, INC. AND ITS AFFILIATES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,860,000
Spent on own lobbying
…I, Subtitle A, corporate tax provisions S 187 ALIGN Act, all provisions S 674 Broadband Grant Tax Treatment Act, all provisions HR 1347AIMM Act, all provisions HR 1873Broadband Grant Tax Treatment Act, all provisions
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusi…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) · lobbying firm or registrant: NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA)
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$770,000
Spent on own lobbying
- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing