To amend the Internal Revenue Code of 1986 to exclude certain broadband grants from gross income.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Broadband Grant Tax Treatment Act, creates certain grants for broadband excluded from gross income Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new subsection: Gross, and creates certain broadband grants Gross income shall not include any qualified broadband grant made for purposes of broadband deployment. It relies on grants, definition changes, appropriations, and tax deductions. The main policy areas are Technology, Agriculture, Finance, and Civil Rights.
Who Benefits and How
The main beneficiaries are the people, organizations, or agencies identified in the bill's substantive provisions.
Who Bears the Burden and How
Telecommunications providers and users affected by the bill would take on compliance duties, Tribal governments and members affected by the bill would take on compliance duties, and Financial services firms and customers affected by the bill would take on compliance duties.
Key Provisions
- Creates short title This Act may be cited as the Broadband Grant Tax Treatment Act.
- Creates certain grants for broadband excluded from gross income Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new subsection: Gross...
- Creates certain broadband grants Gross income shall not include any qualified broadband grant made for purposes of broadband deployment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the Broadband Grant Tax Treatment Act, creates certain grants for broadband excluded from gross income Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new subsection: Gross, and creates certain broadband grants Gross income shall not include any qualified broadband grant made for purposes of broadband deployment.
Key Policy Areas
Technology, Agriculture, Finance, Civil Rights
Primary Purpose
The bill creates short title This Act may be cited as the Broadband Grant Tax Treatment Act, creates certain grants for broadband excluded from gross income Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new subsection: Gross, and creates certain broadband grants Gross income shall not include any qualified broadband grant made for purposes of broadband deployment.
Policy Domains
Whole bill
Identified Costs
- Telecommunications providers and users affected by the bill
- Tribal governments and members affected by the bill
- Financial services firms and customers affected by the bill
- Agricultural producers and rural communities affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Kelly of Pennsylvania (for himself, Mr. Panetta, Mr. Ferguson, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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