Us Congress 2023-2024 Regular Session

Us Congress House Bill HB889

Introduced
2/9/23  

Caption

Broadband Grant Tax Treatment Act

Impact

The passage of HB889 would directly affect taxpayers who receive qualified broadband grants, making it easier for them to reinvest the funds into broadband deployment without worrying about the tax implications of having this income excluded. The qualified broadband grants defined in the bill include funds from several federal programs aimed at enhancing connectivity and advancing digital equity, such as the Broadband Equity, Access, and Deployment Program. By fostering a more favorable tax environment, this bill could stimulate greater participation in the broadband infrastructure development initiative.

Summary

House Bill 889, known as the Broadband Grant Tax Treatment Act, aims to amend the Internal Revenue Code of 1986 by excluding certain broadband grants from being counted as gross income. This legislation is a response to the increasing need for broadband infrastructure, particularly in underserved areas, and intends to encourage investment in broadband by providing tax relief for those receiving financial aid through federal grants. By exempting these grants, the bill seeks to make it financially viable for service providers to expand their offerings, thus promoting digital equity and access.

Contention

Notably, discussions around HB889 may involve concerns regarding the potential double benefits. The bill explicitly states that no deductions or credits will be allowed for expenses that correspond to the excluded broadband grant income, ensuring that recipients do not benefit twice from the same funding source. While proponents advocate for this approach as a means to encourage broadband expansion without tax liabilities, opponents may argue about the possible bureaucratic hurdles or inequities this could create for different stakeholders in the broadband sector. The transparency of grant usage and accountability also remain critical points for legislative scrutiny.

Companion Bills

US SB341

Same As Broadband Grant Tax Treatment Act

Previously Filed As

US SB341

Broadband Grant Tax Treatment Act

US HB1873

Broadband Grant Tax Treatment Act

US SB674

Broadband Grant Tax Treatment Act

US HB1241

Broadband Incentives for Communities Act

US HB922

RURAL Broadband Act of 2023 Reprioritizing Unserved Rural Areas and Locations for Broadband Act of 2023

US HB4505

PLAN for Broadband Act Proper Leadership to Align Networks for Broadband Act

US HB3342

SPEED for Broadband Infrastructure Act of 2023 Streamlining Permitting to Enable Efficient Deployment for Broadband Infrastructure Act of 2023

US HB1178

Broadband SALE Act Broadband Stock Acquisition in Local Exchanges Act

US HB3307

Rural Broadband Permitting Efficiency Act of 2023

US HB3295

BROADBAND Leadership Act Barriers and Regulatory Obstacles Avoids Deployment of Broadband Access and Needs Deregulatory Leadership Act

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