This bill, titled the "Proper Leadership to Align Networks for Broadband Act" or the "PLAN for Broadband Act," mandates the Assistant Secretary of Commerce for Communications and Information to develop a National Strategy to Close the Digital Divide within one year. This strategy, developed in consultation with various federal agencies, aims to support better management of Federal broadband programs, synchronize interagency coordination, and streamline processes for broadband infrastructure on federal property. Its overarching goal is to deliver high-speed, affordable broadband internet access to all individuals in the United States. The required contents of the strategy include listing all Federal and relevant State/local broadband programs, identifying gaps and limitations in coordination, and establishing clear roles, responsibilities, goals, and performance measures for covered agencies. It must also address the costs, resources, and investments needed, as well as factors increasing administrative burdens for State, local, and Tribal governments. Furthermore, the strategy will recommend incentives and actions to improve program coordination, eliminate duplication, and specifically address issues related to closing the digital divide on Tribal lands. Following the strategy, an Implementation Plan must be developed within 120 days, detailing how to execute the strategy's goals, hold agencies accountable, and coordinate efforts. This plan will include adopting common data sets for federal broadband awards, monitoring and reducing waste, fraud, and abuse, and increasing awareness of affordability programs. The Assistant Secretary is required to provide regular briefings to Congress on the implementation progress, and the Government Accountability Office will conduct a study to assess the strategy's efficacy and recommend improvements.