The Broadcast Varied Ownership Incentives for Community Expanded Service Act, or the Broadcast VOICES Act , seeks to significantly increase the diversity of ownership in the broadcasting industry. It defines "socially disadvantaged individuals" as women and individuals subjected to racial or ethnic prejudice or cultural bias. Congress finds that less than 6 percent of full-power commercial broadcast television stations and less than 9 percent of FM radio stations are owned by women, with even lower percentages for minority ownership. A core provision of the bill directs the Federal Communications Commission (FCC) to establish a tax certificate program . This program would allow for the non-recognition of gain or loss for tax purposes when an interest in a broadcast station is sold to, or preserved for, socially disadvantaged individuals. The FCC is tasked with issuing rules for this program, including limits on sale value (up to $50,000,000), minimum holding periods (2-3 years), and requirements for socially disadvantaged individuals' participation in station management. The tax benefits for these sales are set to sunset 16 years after the act's enactment. Furthermore, the bill introduces a new tax credit for contributions of broadcast stations or interests in them to eligible non-profit entities. To qualify, these entities must have a charitable purpose of training socially disadvantaged individuals in broadcast management and operation. The FCC is also mandated to conduct an examination and report to Congress on the nexus between diversity of ownership and the diversity of viewpoints expressed by broadcast stations, and to submit biennial reports with recommendations and data on ownership diversity.