An act relating to the modernization of Vermont’s communications taxes and fees

This bill modernizes Vermont's communications taxes and fees by updating how the state defines and taxes communications property, which includes physical infrastructure like wires, cables, antennas, and wireless towers used for transmitting audio, video, and data. It establishes a study to examine how telephone and broadband companies access and use public roadways, comparing Vermont's practices with other jurisdictions, and requires a report on these findings by October 2025. The legislation also sets specific effective dates for various provisions, with most tax changes applying to property lists filed on or after April 1, 2025, and certain funding measures taking effect in 2024 and 2025.