Bill Summary
The "Broadening Online Opportunities through Simple Technologies Act" (or "BOOST Act") aims to enhance broadband internet access in underserved areas by providing financial incentives for individuals to purchase communications signal boosters.
This legislation introduces a refundable tax credit that allows eligible taxpayers to claim 75% of the cost (up to $400) of qualified expenditures related to signal boosters, satellite network equipment, and ground station equipment. To qualify, individuals must reside in an "unserved area," defined as regions eligible for funding under specific Federal Communications Commission programs.
The BOOST Act seeks to improve internet connectivity for those in areas with inadequate broadband service, thereby facilitating better online opportunities. The credit is available for one taxable year, and the legislation includes provisions for regulatory guidance to support its implementation. The tax credit is set to apply for taxable years starting after December 31, 2025, and will terminate for amounts incurred after December 31, 2029.
Possible Impacts
The "Broadening Online Opportunities through Simple Technologies Act" (BOOST Act) could affect people in several ways, particularly those living in areas with inadequate broadband internet access. Here are three examples:
1. **Financial Relief for Homeowners**: Individuals living in unserved areas who purchase communications signal boosters could receive a significant financial benefit. The refundable tax credit allows for up to 75% reimbursement on expenditures for qualified signal boosters, which could reduce the financial burden of investing in necessary technology to improve their internet access. This could encourage more residents to upgrade their home internet setups without the worry of high costs.
2. **Increased Access to Broadband Services**: By incentivizing the purchase of signal boosters, the BOOST Act could lead to improved internet connectivity in rural or underserved regions. This enhanced access could enable individuals and families to participate in online education, remote work, and telehealth services, which are increasingly vital in today's digital world. As a result, it could help bridge the digital divide and improve overall quality of life for residents in these areas.
3. **Encouragement for Technological Adoption**: The legislation could encourage more people to adopt modern communication technologies by making it financially easier to do so. With the potential to increase the strength and range of wireless signals, residents may be more willing to engage with online platforms, access digital content, and utilize e-commerce opportunities. This could foster greater economic activity and technological literacy in communities that have previously been disconnected from reliable internet services.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1020 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 1020
To amend the Internal Revenue Code of 1986 to allow a refundable credit
against tax for the purchase of communications signal boosters in areas
with inadequate broadband internet access service, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 5, 2025
Mr. Moolenaar (for himself, Mr. Bishop, Mr. Huizenga, and Mr. Panetta)
introduced the following bill; which was referred to the Committee on
Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow a refundable credit
against tax for the purchase of communications signal boosters in areas
with inadequate broadband internet access service, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Broadening Online Opportunities
through Simple Technologies Act'' or the ``BOOST Act''.
SEC. 2. BROADBAND INTERNET COMMUNICATIONS SIGNAL BOOSTER CREDIT.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting before
section 37 the following new section:
``SEC. 36C. BROADBAND INTERNET COMMUNICATIONS SIGNAL BOOSTER CREDIT.
``(a) In General.--In the case of an individual who elects the
application of this section, there shall be allowed as a credit against
the tax imposed by this subtitle for the taxable year an amount equal
to 75 percent of so much of the qualified signal booster expenditures
of the taxpayer for the taxable year as does not exceed $400.
``(b) Qualified Signal Booster Expenditures.--For purposes of this
section--
``(1) In general.--The term `qualified signal booster
expenditures' means amounts paid or incurred by the taxpayer
for the purchase of--
``(A) any communications signal booster,
``(B) any customer premises equipment for use with
satellite networks, and
``(C) any ground station equipment to send and
receive transmissions from satellite networks,
for use by the taxpayer in a principal residence (within the
meaning of section 121) of the taxpayer which is located in an
unserved area.
``(2) Communications signal booster.--The term
`communications signal booster' means a device the first use of
which is with the taxpayer and that receives a wireless signal,
or a commercial mobile data service (as defined in section 6001
of the Middle Class Tax Relief and Job Creation Act of 2012 (47
U.S.C. 1401)) signal--
``(A) in order to increase the strength or range of
such signal, and
``(B) in connection with retransmitting a broadband
internet access service signal.
``(3) Unserved area.--The term `unserved area' means an
area eligible for funding under phase 1 or phase 2 of the Rural
Digital Opportunity Fund established by the Federal
Communications Commission in the Report and Order in the matter
of Rural Digital Opportunity Fund and Connect America Fund that
was adopted by the Commission on January 30, 2020 (FCC 20-5).
``(4) Broadband internet access service.--The term
`broadband internet access service' has the meaning given such
term in section 8.1(b) of title 47, Code of Federal Regulations
(or any successor regulation).
``(c) Credit Allowed for Only 1 Taxable Year.--An election by the
taxpayer to have this section apply may not be made for any taxable
year if such an election is in effect for the taxpayer for any
preceding taxable year.
``(d) Regulations and Guidance.--The Secretary shall, in
consultation with the Federal Communications Commission, prescribe such
regulations, and provide such other guidance, as may be necessary to
carry out the purposes of this section including a program for persons
engaged in the trade or business of selling communications signal
boosters, or any other equipment described in subsection (b)(1), to
voluntarily report any such sale in an unserved area.
``(e) Termination.--This section shall not apply to any amounts
paid or incurred in any taxable year beginning after December 31,
2029.''.
(b) Clerical Amendment.--The table of sections for subpart C of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting before the item relating to section 26 the following new
item:
``Sec. 36C. Broadband Internet communications signal booster credit.''.
(c) Conforming Amendment.--Section 1324(b) of title 31, United
States Code, is amended by inserting ``36C,'' after ``36B,''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
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