119th Congress · introduced in the Senate · Feb 20, 2025
Broadband Grant Tax Treatment Act
Official title from Congress.gov
Latest action (Feb 20, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Feb 20, 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;
• 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; and
• NTIA 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, 2021.
Show less of the summaryIncludes 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.
Read twice and referred to the Committee on Finance.
Introduced in Senate
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.
46 citations; showing the 25 most recently posted.
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, in…
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 Develo…
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
…ave far different economies of scale and competitive opportunities than larger carriers. During the reporting period, the association focused on the following: S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1651 - Lowering Broadband Costs for Consumers Act of 2025 - all sections. S. 3084 - ReConnecting Rural A…
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
Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - Americ…
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
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. 4776, St…
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, in…
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
…portunities than larger carriers. During the reporting period, the association focused on the following: S. 98 - Rural Broadband Protection Act - all sections. S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1651 - Lowering Broadband Costs for Consumers Act of 2025 - all sections. S. 2855 - CLOSE THE GAP 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 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - Americ…
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
…ave far different economies of scale and competitive opportunities than larger carriers. During the reporting period, the association focused on the following: S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1651 - Lowering Broadband Costs for Consumers Act of 2025 - all sections. S. 2855 - CLOSE THE GAP 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
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 Devi…
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
…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 Grant Tax Treatment Act (all provisions); and S. 1639: American Innovation and Jobs 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: 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
Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - Americ…
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
…nd 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 provisions S. 674: Broadband Grant Tax Treatment Act; all provisions S. 1639: American Innovation and Jobs Act; all provisions Discussions related to 100% expensing bonus deprec…
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 Devi…
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
WTA -- ADVOCATES FOR RURAL BROADBAND · lobbying firm or registrant: WTA -- ADVOCATES FOR RURAL BROADBAND
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Taxation/Internal Revenue Code
$95,000
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 TELECOMMUNICATIONS COOPERATIVE ASSOCIATION · lobbying firm or registrant: NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Telecommunications
$90,000
Spent on own lobbying
…ave far different economies of scale and competitive opportunities than larger carriers. During the reporting period, the association focused on the following: S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1642 - ReConnecting Rural America Act of 2023 - all sections. S. 2666 - Foreign Robocall Elimination 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
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 28, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - Americ…
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
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 22, 2025 · issue area: Taxation/Internal Revenue Code
$115,000
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