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HR 1873 119th Congress House Taxation

Broadband Grant Tax Treatment Act

Introduced: March 5, 2025 Introduced by: Kelly, Mike Republican · Pennsylvania See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 5, 2025
Introduced in House
Mar 5, 2025
Referred to the House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service

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, 2023.

What's happening now March 5, 2025

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 674 Related bill Broadband Grant Tax Treatment Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 40

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

See all 40 filings →
 Cosponsors 15
All 15 Democratic 7 Republican 8
D
McClellan, Jennifer L.
Virginia · Jul 13, 2026
 D
Vindman, Eugene Simon
Virginia · Jul 13, 2026
 D
Walkinshaw, James R.
Virginia · Jun 29, 2026
 R
Bost, Mike
Illinois · Jun 4, 2026
 D
Sorensen, Eric
Illinois · May 7, 2026
 R
Feenstra, Randy
Iowa · Nov 10, 2025
 R
Rouzer, David
North Carolina · Aug 5, 2025
 R
Schmidt, Derek
Kansas · Jun 25, 2025
 R
Yakym, Rudy
Indiana · May 13, 2025
 D
Costa, Jim
California · May 5, 2025
 R
Allen, Rick W.
Georgia · Apr 28, 2025
 R
Johnson, Dusty
South Dakota · Apr 28, 2025
 R
Carter, Earl L. "Buddy"
Georgia · Apr 17, 2025
 D
Davis, Donald G.
North Carolina · Mar 31, 2025
 D
Panetta, Jimmy
California · Mar 5, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1873: Broadband Grant Tax Treatment Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1873/
MLA
"H.R. 1873: Broadband Grant Tax Treatment Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1873/.
Bluebook (legal)
H.R. 1873, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1873/.
Markdown link
[H.R. 1873: Broadband Grant Tax Treatment Act](https://openamerica.io/bill/119-HR-1873/)
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