The Broadcast VOICES Act aims to enhance diversity in ownership within the broadcasting industry by promoting the ownership and management of broadcast stations by socially disadvantaged individuals, including women and those who have faced racial or ethnic prejudice. This legislation addresses the significant underrepresentation of these groups in broadcasting ownership, seeking to create a more equitable media landscape. To achieve its goals, the Act introduces a tax certificate program that incentivizes the sale of broadcast stations to socially disadvantaged individuals.