119-hr1020

[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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