For 4G LTE devices, Verizon offers unlimited tethering as the ONLY option for customers with the unlimited data plan.
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In regards to tiered data plans, there is no actual 2GB/$20 tethering addon feature. Verizon makes no distinction between data used on your phone and data used while tethering. The $20/2GB simply comes from the fact that the next tiered data plan up from the 2GB/$30 plan is the 4GB/$50 plan which includes mobile hotspot.
In fact there are a few different tiered data plans that include mobile hotspot:
- $30 - 2GB
- $50 - 4GB + Mobile Hotspot
- $50 - 5GB
- $70 - 7GB + Mobile Hotspot
- $80 - 10GB
- $100 - 12GB + Mobile Hotspot
It's important to note that these plans with "Mobile Hotspot" simply enable the built in hotspot features of iOS and other phone operating systems. Since the FCC ruling, you're free to install any tethering app yourself on any tiered data plans.
Since the FCC ruling, Verizon has not gone after anyone on tiered or unlimited data who have either jailbroken and used a tethering app from cydia, or used foxfi or any of the other tethering apps in many of the android stores. So If you want to tether on an iPhone without paying the extra $30 for unlimited tethering on your unlimited plan, you would need to jailbreak/root/install a third party tethering app.
So in my opinion, Verizon's unlimited data plan is still the best that has been offered (so far) because it allows for legitimate unlimited tethering without any throttling at all. However in terms of cost, it is not the cheapest. If T-Mobile introduces actual unlimited tethering this year, then they would be on par with Verizon in terms of the best unlimited data plan.