S. 2123

In plain English

Broadcast Varied Ownership Incentives for Community Expanded Service Act or the Broadcast VOICES Act This bill establishes tax incentives for certain transactions that facilitate the ownership and management of broadcast radio stations by socially disadvantaged individuals and imposes related reporting requirements. Under the bill, a socially disadvantaged individual is a woman or an individual who has been subjected to racial or ethnic prejudice or cultural bias because of their membership in a group. (A similar tax incentive, known as the Minority Tax Certificate Program, was in effect from 1978 to 1995.) Specifically, the bill permits individuals and entities engaged in the qualifying sale of a radio station to elect nonrecognition of the gain or loss resulting from the sale. A qualifying sale is (1) a sale of an interest in a station that results in or preserves ownership of the station by socially disadvantaged individuals, or (2) a sale of some or all of an interest in a station that is owned by socially disadvantaged individuals by an individual or entity that contributed capital in exchange for the interest (e.g., an investor that contributed startup capital). Such sales mu

Congressional Research Service summary from Congress.gov (not yet simplified).

Sponsor and status

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How South Carolina voted

No recorded roll-call vote on this bill yet. Most bills never get one.

Who lobbied

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No lobbying reported on this bill in the reports we have loaded (January 2025 through September 2026). Lobbyists report each quarter, about 20 days after it ends, so any lobbying since October 2026 will be added once those reports are filed.