S674-119

In Committee

Broadband Grant Tax Treatment Act

119th Congress Introduced Feb 20, 2025

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

This bill, Broadband Grant Tax Treatment Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Technology, Immigration.

Who Benefits and How

financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section idB274340DD259492F88F15DE0C57321CE: 1. Short title This Act may be cited as the Broadband Grant Tax Treatment Act.
  • Section id24dffcfd5af747fd81b7400d49ee931a: 2. 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...
  • Section id824062FF22814BE5B16EDDA5CA897850: 139J. Certain broadband grants Gross income shall not include any qualified broadband grant made for purposes of broadband deployment. Notwithstanding any...

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

This bill, Broadband Grant Tax Treatment Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Key Policy Areas

Finance, Technology, Immigration

Primary Purpose

This bill, Broadband Grant Tax Treatment Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Policy Domains

Finance Technology Immigration

Whole bill

Identified Gains
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
financial institutions, investors, and borrowers: , ,
Identified Costs
  • federal implementing agencies
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: , ,
financial institutions, investors, and borrowers: , ,

Legislative Progress

In Committee
Introduced Committee Passed
Feb 20, 2025

Mr. Moran (for himself, Mr. Warner, Mr. Sullivan, Mr. Kaine, …

Feb 20, 2025

Read twice and referred to the Committee on Finance.

Feb 20, 2025

Introduced in Senate

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

Telecommunications
2 mentions across 2 clauses
+2 positive

Entities receiving broadband grants, Entities receiving qualified broadband grants

3/3
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Finance Technology Immigration
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative 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.

Learn more about our methodology