Broadband Grant Tax Treatment Act

H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act

Client expense: $980,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1870, Streamlining Program Efficiency and Expanding Deployment (SPEED) for BEAD Act H.R. 1873/S. 674, Broadband Grant Tax Treatment Act H.R. 2289, American Broadband Deployment Act of 2025 H.R. 3119/S. 3084, ReConnecting Rural America Act of 2025 H.R. 4776, Standardizing Permitting and Expediting Economic Development (SPEED) Act H.R. 6046/S. 3268, Broadband and Telecommunications RAIL Act H.R. 6920/S. 3565, Supporting U.S. Critical Connectivity and Economic Strategy and Security (SUCCESS) for BEAD Act S. 4448, Accelerating Broadband Permits Act of 2026 Issues related to fiber broadband. Support modernization of the Universal Service Fund.

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, including Federal Spectrum, Licensed and Unlicensed Spectrum, spectrum auctions and Federal Communications Commission (FCC) Auction Authority, Issues relating to Taxation H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The association bases its approaches on whether or not policies are flexible in their application to rural carriers that have different needs and capabilities and that have far different economies of scale and competitive opportunities than larger carriers. During the reporting period, the association focused on the following: S. 98 - Rural Broadband Protection Act - all sections. S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1651 - Lowering Broadband Costs for Consumers Act of 2025 - all sections. S. 2855 - CLOSE THE GAP Act - all sections. S. 3084 - ReConnecting Rural America Act of 2025 - all sections. S. 4448 - Accelerating Broadband Permits Act - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections. H.R. 2289 - American Broadband Deployment Act - all sections. H.R. 3119 - ReConnecting Rural America Act of 2025 - all sections. H.R. 4032 - Lowering Broadband Costs for Consumers Act of 2025 - all sections. H.R. 8413 - SECURE Data Act - all sections. Legislation to reform the Universal Service Fund contribution and distribution systems. Legislative and regulatory issues related to USDA/RUS telecom/broadband loan and grant programs, including the ReConnect Program and reauthorization of the Farm Bill. Legislative and regulatory issues related to IP Interconnection. Legislative and regulatory issues related to broadband mapping. Legislative and regulatory issues related to broadband permitting applications. Legislative and regulatory issues related to the Broadband, Equity, Access & Deployment Program. Legislation to streamline the deployment of telecommunications or broadband service facilities in public rights- of-way and the rights-of-way of railroad carriers. Legislation on the minimum speeds for the Community Connect program. Legislation on reforms to the distance learning grant program. Regulatory issues related to interagency communication between the FCC, USDA, NTIA, and Treasury. Legislation related to the Consumer Data Privacy and Security Act.

Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act

Client expense: $120,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act

Client expense: $850,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The association bases its approaches on whether or not policies are flexible in their application to rural carriers that have different needs and capabilities and that have far different economies of scale and competitive opportunities than larger carriers. During the reporting period, the association focused on the following: S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1651 - Lowering Broadband Costs for Consumers Act of 2025 - all sections. S. 2855 - CLOSE THE GAP Act - all sections. S. 3084 - ReConnecting Rural America Act of 2025 - all sections. S. 3268 - Broadband and Telecommunications RAIL Act - all sections. S. 3858 - SIREN Act of 2026 - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections H.R. 3119 - ReConnecting Rural America Act of 2025 - all sections. H.R. 4032 - Lowering Broadband Costs for Consumers Act of 2025 - all sections. H.R. 5419 - Enhancing Administrative Reviews for Broadband Deployment Act - all sections. H.R. 6046 - Broadband and Telecommunications RAIL Act - all sections. H.R. 8144 - The Quality Broadband for Connected Communities Act - all sections. H.R. 8145 - The Expanding Access to Distance Learning and Telemedicine Act - all sections. H.R. 8146 - The Rural Utilities Service Modernization Act - all sections. H.R. 8147 - The Prioritizing Rural Broadband Affordability Act - all sections. Legislation to reform the Universal Service Fund contribution and distribution systems. Legislative and regulatory issues related to USDA/RUS telecom/broadband loan and grant programs, including the ReConnect Program and reauthorization of the Farm Bill. Legislative and regulatory issues related to IP Interconnection. Legislative and regulatory issues related to broadband mapping. Legislative and regulatory issues related to broadband permitting applications. Legislative and regulatory issues related to the Broadband, Equity, Access & Deployment Program. Legislation to streamline the deployment of telecommunications or broadband service facilities in public rights- of-way and the rights-of-way of railroad carriers. Legislation on the minimum speeds for the Community Connect program. Legislation on reforms to the distance learning grant program. Regulatory issues related to interagency communication between the FCC, USDA, NTIA, and Treasury. Legislation related to refunds for customers during utility outages. Legislation related to the Consumer Data Privacy and Security Act.

Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, including Federal Spectrum, Licensed and Unlicensed Spectrum, spectrum auctions and Federal Communications Commission (FCC) Auction Authority, Issues relating to Taxation

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: 100% expensing of bonus depreciation, and research and experimentation costs; corporate income tax rates; taxation of spectrum licenses; Corporate Minimum Tax; and the Organization for Economic Cooperation and Developments (OECD) Pillar Two Minimum Tax Rules. Lobbying on the following specific legislation: H.R. 1 (P.L. 119-21): One Big Beautiful Bill Act (provisions related to tax depreciation, research and experimentation tax deductibility, corporate interest tax deductions, and international tax provisions); H.R. 574/S. 187: Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1873: Broadband Grant Tax Treatment Act (all provisions); H.R. 1990: American Innovation and R&D Competitiveness Act of 2025 (all provisions); S. 674: Broadband Grant Tax Treatment Act (all provisions); and S. 1639: American Innovation and Jobs Act (all provisions).

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 574: ALIGN Act; all provisions H.R. 1873: Broadband Grant Tax Treatment Act; all provisions H.R. 1990: American Innovation and R&D Competitiveness Act of 2025; all provisions S. 187: ALIGN Act; all provisions S. 674: Broadband Grant Tax Treatment Act; all provisions S. 1639: American Innovation and Jobs Act; all provisions Discussions related to 100% expensing bonus depreciation, and research and experimentation costs Discussions related to corporate income tax rate Discussions related to the taxation of spectrum licenses Discussions related to the Organisation for Economic Co-operation and Developments (OECD) Pillar Two Minimum Tax Rules Discussions related to the Corporate Minimum Tax

Client expense: $3,350,000 · Firm income: Not reported

Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, including Federal Spectrum, Licensed and Unlicensed Spectrum, spectrum auctions and Federal Communications Commission (FCC) Auction Authority, Issues relating to Taxation

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act

Client expense: $770,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act

Client expense: $95,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The association bases its approaches on whether or not policies are flexible in their application to rural carriers that have different needs and capabilities and that have far different economies of scale and competitive opportunities than larger carriers. During the reporting period, the association focused on the following: S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1642 - ReConnecting Rural America Act of 2023 - all sections. S. 2666 - Foreign Robocall Elimination Act - all sections. S.2983 - Protecting America from Cyber Threats Act - all sections. S.3259 - The RECAPTURE Act of 2025 - all sections. S.3268 - Broadband and Telecommunications RAIL Act - all sections. S.3565 - The SUCCESS For Bead Act of 2025 - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections H.R. 3119 - ReConnecting Rural America Act of 2023 - all sections. H.R. 5419 - Enhancing Administrative Reviews for Broadband Deployment Act - all sections. H.R. 6046 - Broadband and Telecommunications RAIL Act - all sections. H.R. 6920 - The SUCCESS For Bead Act of 2025 - all sections. Legislation to reform the Universal Service Fund contribution and distribution systems. Legislation to reauthorize the Cybersecurity and Information Sharing Act. Legislation to require the Federal Communications Commission to study and report on the feasibility of funding the Universal Service Fund through contributions from edge providers. Legislation to make permanent the allowance for depreciation and amortization for determining income limitations on the tax deductions for business interest. Legislative and regulatory issues related to USDA/RUS telecom/broadband loan and grant programs, including the ReConnect Program and reauthorization of the Farm Bill. Legislative and regulatory issues related to broadband mapping. Legislative and regulatory issues related to broadband permitting applications. Legislative and regulatory issues related to the Broadband, Equity, Access & Deployment Program. Legislation to streamline the deployment of telecommunications or broadband service facilities in public rights- of-way and the rights-of-way of railroad carriers. Legislation on the minimum speeds for the Community Connect program. Legislation on reforms to the distance learning grant program. Regulatory issues related to interagency communication between the FCC, USDA, NTIA, and Treasury.

Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); PL 119-21, One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: 100% expensing of bonus depreciation, research and experimentation costs and dividend taxation; corporate income tax rates and credits, and the taxation of spectrum licenses. Lobbying on the following specific legislation: H.R. 1 (P.L. 119-21): One Big Beautiful Bill Act (provisions related to tax depreciation, research and experimentation tax deductibility, corporate interest tax deductions, and international tax provisions); H.R. 574/S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions); H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 (all provisions); and S. 1639: American Innovation and Jobs Act; all provisions.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act

Client expense: $115,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1 (P.L. 119-21): One Big Beautiful Bill Act; provisions related to tax depreciation; research and experimentation tax deductibility; corporate interest tax deductions; international tax provisions H.R. 574: ALIGN Act; all provisions H.R. 1873: Broadband Grant Tax Treatment Act; all provisions H.R. 1990: American Innovation and R&D Competitiveness Act of 2025; all provisions S. 187: ALIGN Act; all provisions S. 1639: American Innovation and Jobs Act; all provisions Discussions related to 100% expensing bonus depreciation, research and experimentation costs, dividend taxation Discussions related to corporate income tax rate Discussions related to the taxation of spectrum licenses

Client expense: $2,950,000 · Firm income: Not reported

- Issues related to budget reconciliation - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act - H.R. 1 - One Big Beautiful Bill

Client expense: $840,000 · Firm income: Not reported

The association monitors and reacts to policy concepts that may impact the ability of its members to function in an operationally sound manner as well as measures that may affect the ultimate transfer of such businesses. During the reporting period, the association focused on the following: S. 674 - Broadband Grant Tax Treatment Act - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections.

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, including Federal Spectrum, Licensed and Unlicensed Spectrum, spectrum auctions and Federal Communications Commission (FCC) Auction Authority, Issues relating to Taxation

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: 100% expensing of bonus depreciation, research and experimentation costs and dividend taxation; corporate income tax rates and credits, and the taxation of spectrum licenses. Lobbying on the following specific legislation: H.R. 1 (P.L. 119-21): One Big Beautiful Bill Act (provisions related to tax depreciation, research and experimentation tax deductibility, corporate interest tax deductions, and international tax provisions); H.R. 574/S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1347/S. 559 - American Investment in Manufacturing (AIM) Act (all provisions); H.R. 1873/S. 674 - Broadband Grant Tax Treatment Act (all provisions); H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 (all provisions); and S. 1639: American Innovation and Jobs Act; all provisions.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbying on the following specific bills: S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act) (all provisions); S. 674 Broadband Grant Tax Treatment Act (all provisions); HR 1 One Big Beautiful Bill Act (Title VII, Subtitle A, corporate tax provisions); H.R. 1347 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873 - Broadband Grant Tax Treatment Act (all provisions).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act H.R. 1 -- One Big Beautiful Bill Act

Client expense: $125,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

House of Representatives General lobbying related to the FCC Future of USF proceeding, WC Docket No. 21-476. General lobbying related to the FCC Universal Service Contribution Methodology, WC Docket No. 06-122 and Universal Service Fund reforms. General lobbying related to streamlining broadband and infrastructure deployment including gaining access to the public rights-of-way (pole attachments and railroad crossings). Lobbying related to H.R 1873, the Broadband Grant Tax Treatment Act. General lobbying related to the promotion of a competitive, trusted, and innovative artificial intelligence ecosystem. General lobbying related to ensuring an all-of-the-above approach to energy to build the infrastructure necessary to fuel artificial intelligence as well as taking the same approach to open source and proprietary models. Senate General lobbying related to the FCC Future of USF proceeding, WC Docket No. 21-476. General lobbying related to the FCC Universal Service Contribution Methodology, WC Docket No. 06-122 and Universal Service Fund reforms. General lobbying related to streamlining broadband and infrastructure deployment including gaining access to the public rights-of-way (pole attachments and railroad crossings). Lobbying related to S. 341, the Broadband Grant Tax Treatment Act. General lobbying related to the promotion of a competitive, trusted, and innovative artificial intelligence ecosystem. General lobbying related to ensuring an all-of-the-above approach to energy to build the infrastructure necessary to fuel artificial intelligence as well as taking the same approach to open source and proprietary models. FCC Dockets Filed In From April 1 - June 30 (in reverse chronological order) 25-173: Space Bureau Opens New Docket to Explore EchoStar Corporations Use of 2 GHz MSS Spectrum 25-133: Delete Delete Delete 24-524: Amendment of the Schedule of Application Fees Set Forth in Sections 1.1102 through 1.1109 of the Commissions Rules 24-523: Review of Submarine Cable Landing License Rules and Procedures to Assess Evolving National Security, Law Enforcement, Foreign Policy, and Trade Policy Risks 24-243: Lower 37 GHz Band 24-136: Promoting the Integrity and Security of Telecommunications Certification Bodies, Measurement Facilities, and the Equipment Authorization Program 22-212: Monitoring DISHs Compliance with Conditions Granting an Extension of Time to Complete Construction of Facilities and Buildout Commitments 17-59: Advanced Methods to Target and Eliminate Unlawful Robocalls 14-177: Use of Spectrum Bands Above 24 GHz for Mobile Radio Services Lead Call Signs WQXK340, WQTX200, T070272001, T060430001, WQJY944, WQWQ558, WQZM232 and WQWQ819: EchoStar Construction Milestone Extension Request

H.R. 1 (P.L. 119-21): One Big Beautiful Bill Act; provisions related to tax depreciation; research and experimentation tax deductibility; corporate interest tax deductions; international tax provisions H.R. 574: ALIGN Act; all provisions H.R. 1347: AIMM Act; all provisions H.R. 1873: Broadband Grant Tax Treatment Act; all provisions H.R. 1990: American Innovation and R&D Competitiveness Act of 2025; all provisions S. 187: ALIGN Act; all provisions S. 559: AIMM Act; all provisions S. 674: Broadband Grant Tax Treatment Act; all provisions S. 1639: American Innovation and Jobs Act; all provisions Discussions related to 100% expensing bonus depreciation, research and experimentation costs, dividend taxation Discussions related to corporate income tax rate Discussions related to the taxation of spectrum licenses

Client expense: $2,990,000 · Firm income: Not reported

Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, including Federal Spectrum, Licensed and Unlicensed Spectrum, spectrum auctions and Federal Communications Commission (FCC) Auction Authority, Issues relating to Taxation

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Issues related to budget reconciliation - Issues related to elective pay and energy tax credits - S. 448 Credit Incentives for Resilient Critical Utility Infrastructure and Transformers Act (CIRCUIT Act) - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act - H.R. 4128 - CIRCUIT Act - H.R. 1 - One Big Beautiful Bill

Client expense: $1,168,434 · Firm income: Not reported

Tax treatment of federal broadband grand programs in S. 674 and H.R. 1873, the Broadband Grant Tax Treatment Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Issues related to budget reconciliation - Issues related to elective pay and energy tax credits - S. 674 Broadband Grant Tax Treatment Act - S. 448 Credit Incentives for Resilient Critical Utility Infrastructure and Transformers Act (CIRCUIT Act) - H.R. 1873/ S. 674 - The Broadband Grant Tax Treatment Act

Client expense: $881,710 · Firm income: Not reported

General lobbying on the following issues: 100% expensing of bonus depreciation, research and experimentation costs and dividend taxation; and corporate income tax rates and credits; corporate income tax rate. Lobbying on the following specific legislation: H.R. 574/S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1347/S. 559 - American Investment in Manufacturing (AIM) Act (all provisions); H.R. 1873/S. 674 - Broadband Grant Tax Treatment Act (all provisions); H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 (all provisions).

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbying on the following specific bills: H.R. 574/S. 187 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act), all provisions; H.R. 1347/S. 559 - American Investment in Manufacturing (AIM) Act, all provisions; and H.R. 1873/S. 674 - Broadband Grant Tax Treatment Act, all provisions.

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1873 and S. 674: Broadband Grant Tax Treatment Act

Client expense: $125,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 574: ALIGN Act; all provisions H.R. 1347: AIMM Act; all provisions H.R. 1873: Broadband Grant Tax Treatment Act; all provisions H.R. 1990: American Innovation and R&D Competitiveness Act of 2025; all provisions S. 187: ALIGN Act; all provisions S. 559: AIMM Act; all provisions S. 674: Broadband Grant Tax Treatment Act; all provisions Discussions related to 100% expensing bonus depreciation, research and experimentation costs, dividend taxation Discussions related to corporate income tax rate

Client expense: $2,990,000 · Firm income: Not reported

House of Representatives General lobbying related to the FCC Future of USF proceeding, WC Docket No. 21-476. General lobbying related to the FCC Universal Service Contribution Methodology, WC Docket No. 06-122 and Universal Service Fund reforms. General lobbying related to streamlining broadband and infrastructure deployment including gaining access to the public rights-of-way (pole attachments and railroad crossings). Lobbying related to H.R 1873, the Broadband Grant Tax Treatment Act. General lobbying related to the promotion of a competitive, trusted, and innovative artificial intelligence ecosystem. General lobbying related to ensuring an all-of-the-above approach to energy to build the infrastructure necessary to fuel artificial intelligence as well as taking the same approach to open source and proprietary models. Senate General lobbying related to the FCC Future of USF proceeding, WC Docket No. 21-476. General lobbying related to the FCC Universal Service Contribution Methodology, WC Docket No. 06-122 and Universal Service Fund reforms. General lobbying related to streamlining broadband and infrastructure deployment including gaining access to the public rights-of-way (pole attachments and railroad crossings). Lobbying related to S. 341, the Broadband Grant Tax Treatment Act. General lobbying related to the promotion of a competitive, trusted, and innovative artificial intelligence ecosystem. General lobbying related to ensuring an all-of-the-above approach to energy to build the infrastructure necessary to fuel artificial intelligence as well as taking the same approach to open source and proprietary models. FCC Dockets Filed In From January 1 - March 31 (in reverse chronological order) 24-213: Improving the Effectiveness of the Robocall Mitigation Database 10-234: Amendment of Part 1 of the Commissions Rules, Concerning Practices and Procedure, Amendment of CORES Registration System

The association bases its approaches on whether or not policies are flexible in their application to rural carriers that have different needs and capabilities and that have far different economies of scale and competitive opportunities than larger carriers. During the reporting period, the association focused on the following: S. 98 - Rural Broadband Protection Act - all sections. S. 187 - ALIGN Act - all sections. S. 438 - Cyber PIVOTT Act - all sections. S. 559 - AIMM Act - all sections. S. 674 - Broadband Grant Tax Treatment Act - all sections. S. 1261 - CONNECT for Health Act - all sections. H.R. 574 - ALIGN Act - all sections. H.R. 1347 - AIMM Act - all sections. H.R. 1579 - Broadband Buildout Accountability Act - all sections. H.R. 1870 - SPEED for BEAD Act - all sections. H.R. 1873 - Broadband Grant Tax Treatment Act - all sections H.R. 2399 - Rural Broadband Protection Act - all sections. Legislation to reform the Universal Service Fund contribution system. Legislation to require the Federal Communications Commission to study and report on the feasibility of funding the Universal Service Fund through contributions from edge providers. Legislation to make permanent the allowance for depreciation and amortization for determining income limitations on the tax deductions for business interest. Legislative, regulatory issues, and an amicus brief related to the constitutionality of the Universal Service Fund. Legislative and regulatory issues related to USDA/RUS telecom/broadband loan and grant programs, including the ReConnect Program and reauthorization of the Farm Bill. Legislative and regulatory issues related to broadband mapping. Legislative and regulatory issues related to broadband permitting applications. Legislative and regulatory issues related to the Broadband, Equity, Access & Deployment Program. Regulatory issues related to interagency communication between the FCC, USDA, NTIA, and Treasury.

Tax treatment of federal broadband grand programs in S. 674 and H.R. 1873, the Broadband Grant Tax Treatment Act.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax treatment of federal broadband grand programs in S. 674 and H.R. 1873, the Broadband Grant Tax Treatment Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Overbuild spending in broadband deployment programs. Issues pertaining to fiber broadband funding maps. Tax treatment of broadband grant awards, including provisions in H.R. 1873 and S. 674, the Broadband Grant Tax Treatment Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE