Broadcast VOICES Act

Creates federal steps to boost ownership of broadcast stations by women and other socially disadvantaged people: the FCC must study and report on ownership diversity and issue rules for a new tax‑certificate transfer program that defers recognition of gain on qualifying sales (with price, holding‑period, and time limits), plus a tax credit for donors who give stations to certified charities that train socially disadvantaged people. The bill sets reporting schedules, timelines for agency rulemaking, a 16‑year sunset for the certificate program, and effective dates for the tax and transfer rules.