Smoke and Heat Ready Communities Act of 2025

Senate Bill

S. 341

119th Congress

Smoke and Heat Ready Communities Act of 2025

In Committee

Introduced:Sep 2, 2025

Primary Sponsor

Mark Warner

D - VA

Cosponsors

21

Quick Stats

Policy Area

Taxation

Summary

This bill would exclude certain broadband grants from being taxed as income, making it easier for communities to invest in expanding high-speed internet access.

Latest Action

Read twice and referred to the Committee on Finance.

Introduced9/2/2025

StatusRead twice and referred to the Committee on Environment and Public Works.

ChamberSenate

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Vote Prediction

Smoke and Heat Ready Communities Act of 2025

This bill would exclude certain broadband grants from being taxed as income, making it easier for communities to invest in expanding high-speed internet access.

Community Breakdown

Pass

0%

Fail

0%

0 predictions

This bill would exclude certain broadband grants from being taxed as income, making it easier for communities to invest in expanding high-speed internet access.

Bill Number: 341
Introduced: 9/2/2025
Status: Read twice and referred to the Committee on Environment and Public Works.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: Smoke and Heat Ready Communities Act of 2025
Bill Number: 341
Sponsor: No sponsor
Status: Read twice and referred to the Committee on Environment and Public Works.
Introduced: 9/2/2025
Summary: This bill would exclude certain broadband grants from being taxed as income, making it easier for communities to invest in expanding high-speed internet access.

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill would exclude certain broadband grants from being taxed as income, making it easier for communities to invest in expanding high-speed internet access.

Last updated: 12/30/2025

Official Summary

Congressional Research Service summary

Broadband Grant Tax Treatment Act This bill excludes from gross income, for income tax purposes, certain broadband grants made for broadband deployment.

Key Points

Main provisions of the bill

The bill would exclude broadband deployment grants from being counted as taxable income.
This would reduce the tax burden on communities and organizations that receive grants to build out broadband infrastructure.
The goal is to encourage more investment in expanding reliable, high-speed internet access, particularly in underserved rural and low-income areas.

How This Impacts Americans

Potential effects on citizens and communities

If passed, this bill would directly benefit local governments, non-profits, and other groups that receive grants to expand broadband access in their communities. By not having to pay taxes on these grants, they would have more resources available to actually build out the necessary internet infrastructure. This could lead to more communities gaining access to high-speed, affordable internet, which is increasingly essential for education, work, and full participation in modern society.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

341, 119th Congress (2025). "Smoke and Heat Ready Communities Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-s-341

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