Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1873 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1873
5	5	To amend the Internal Revenue Code of 1986 to exclude certain broadband
6	6	grants from gross income.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	MARCH5, 2025
9	9	Mr. K
10	10	ELLYof Pennsylvania (for himself and Mr. PANETTA) introduced the
11	11	following bill; which was referred to the Committee on Ways and Means
12	12	A BILL
13	13	To amend the Internal Revenue Code of 1986 to exclude
14	14	certain broadband grants from gross income.
15	15	Be it enacted by the Senate and House of Representa-1
16	16	tives of the United States of America in Congress assembled, 2
17	17	SECTION 1. SHORT TITLE. 3
18	18	This Act may be cited as the ‘‘Broadband Grant Tax 4
19	19	Treatment Act’’. 5
20	20	SEC. 2. CERTAIN GRANTS FOR BROADBAND EXCLUDED 6
21	21	FROM GROSS INCOME. 7
22	22	(a) I
23	23	NGENERAL.—Part III of subchapter B of chap-8
24	24	ter 1 of the Internal Revenue Code of 1986 is amended 9
25	25	VerDate Sep 11 2014 09:27 Mar 19, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1873.IH H1873
26	26	kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
27	27	•HR 1873 IH
28	28	by inserting after section 139I the following new sub-1
29	29	section: 2
30	30	‘‘SEC. 139J. CERTAIN BROADBAND GRANTS. 3
31	31	‘‘(a) I
32	32	NGENERAL.—Gross income shall not include 4
33	33	any qualified broadband grant made for purposes of 5
34	34	broadband deployment. 6
35	35	‘‘(b) D
36	36	ENIAL OF DOUBLEBENEFIT.—Notwith-7
37	37	standing any other provision of this subtitle, no deduction 8
38	38	or credit shall be allowed for, or by reason of, any expendi-9
39	39	ture to the extent of the amount excluded under sub-10
40	40	section (a) for any qualified broadband grant which was 11
41	41	provided with respect to such expenditure. The adjusted 12
42	42	basis of any property shall be reduced by the amount ex-13
43	43	cluded under subsection (a) which was provided with re-14
44	44	spect to such property. 15
45	45	‘‘(c) Q
46	46	UALIFIEDBROADBANDGRANT.—For purposes 16
47	47	of this section, the term ‘qualified broadband grant’ 17
48	48	means— 18
49	49	‘‘(1) any grant or subgrant received under the 19
50	50	Broadband Equity, Access, and Deployment Pro-20
51	51	gram established under section 60102 of the Infra-21
52	52	structure Investment and Jobs Act, 22
53	53	‘‘(2) any grant or subgrant received under the 23
54	54	State Digital Equity Capacity Grant Program estab-24
55	55	lished under section 60304 of such Act, 25
56	56	VerDate Sep 11 2014 09:27 Mar 19, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1873.IH H1873
57	57	kjohnson on DSK7ZCZBW3PROD with $$_JOB 3
58	58	•HR 1873 IH
59	59	‘‘(3) any grant received under the Digital Eq-1
60	60	uity Competitive Grant Program established under 2
61	61	section 60305 of such Act, 3
62	62	‘‘(4) any grant received under section 60401 of 4
63	63	such Act (relating to middle mile grants), 5
64	64	‘‘(5) any grant received— 6
65	65	‘‘(A) under the broadband loan and grant 7
66	66	pilot program established by section 779 of 8
67	67	Public Law 115–141 under the Rural Elec-9
68	68	trification Act of 1936; and 10
69	69	‘‘(B) from funds made available for such 11
70	70	program under the heading ‘Distance Learning, 12
71	71	Telemedicine, and Broadband Program’ under 13
72	72	the heading ‘Rural Utilities Service’ under title 14
73	73	I of division J of the Infrastructure Investment 15
74	74	and Jobs Act, 16
75	75	‘‘(6) any grant received from a State, territory, 17
76	76	Tribal government, or unit of local government to 18
77	77	the extent such grant was— 19
78	78	‘‘(A) funded by amounts provided to the 20
79	79	State or local government under section 602, 21
80	80	603, or 604 of the Social Security Act, and 22
81	81	‘‘(B) provided for the stated purposes of 23
82	82	making investments in broadband infrastruc-24
83	83	ture, or 25
84	84	VerDate Sep 11 2014 09:27 Mar 19, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1873.IH H1873
85	85	kjohnson on DSK7ZCZBW3PROD with $$_JOB 4
86	86	•HR 1873 IH
87	87	‘‘(7) any grant or subgrant received under sec-1
88	88	tion 905 of division N of the Consolidated Appro-2
89	89	priations Act, 2021. 3
90	90	‘‘(d) R
91	91	EGULATIONS.—The Secretary shall issue such 4
92	92	regulations or other guidance as may be necessary or ap-5
93	93	propriate to carry out the purposes of this section.’’. 6
94	94	(b) C
95	95	LERICALAMENDMENT.—The table of sections 7
96	96	for part III of subchapter B of chapter 1 of the Internal 8
97	97	Revenue Code of 1986 is amended by inserting after the 9
98	98	item related to section 139I the following new item: 10
99	99	‘‘Sec. 139J. Certain broadband grants.’’.
100	100	(c) EFFECTIVEDATE.—The amendments made by 11
101	101	this section shall apply to amounts received in taxable 12
102	102	years ending after March 11, 2023. 13
103	103	Æ
104	104	VerDate Sep 11 2014 09:27 Mar 19, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H1873.IH H1873
105	105	kjohnson on DSK7ZCZBW3PROD with $$_JOB