I
119THCONGRESS
1
STSESSION 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 pur-
poses.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY5, 2025
Mr. M
OOLENAAR(for himself, Mr. BISHOP, Mr. HUIZENGA, and Mr. PA-
NETTA) introduced the following bill; which was referred to the Com-
mittee 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 commu-
nications signal boosters in areas with inadequate
broadband internet access service, and for other pur-
poses.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Broadening Online Op-4
portunities through Simple Technologies Act’’ or the 5
‘‘BOOST Act’’. 6
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SEC. 2. BROADBAND INTERNET COMMUNICATIONS SIGNAL 1
BOOSTER CREDIT. 2
(a) I
NGENERAL.—Subpart C of part IV of sub-3
chapter A of chapter 1 of the Internal Revenue Code of 4
1986 is amended by inserting before section 37 the fol-5
lowing new section: 6
‘‘SEC. 36C. BROADBAND INTERNET COMMUNICATIONS SIG-7
NAL BOOSTER CREDIT. 8
‘‘(a) I
NGENERAL.—In the case of an individual who 9
elects the application of this section, there shall be allowed 10
as a credit against the tax imposed by this subtitle for 11
the taxable year an amount equal to 75 percent of so much 12
of the qualified signal booster expenditures of the taxpayer 13
for the taxable year as does not exceed $400. 14
‘‘(b) Q
UALIFIEDSIGNALBOOSTEREXPENDI-15
TURES.—For purposes of this section— 16
‘‘(1) I
N GENERAL.—The term ‘qualified signal 17
booster expenditures’ means amounts paid or in-18
curred by the taxpayer for the purchase of— 19
‘‘(A) any communications signal booster, 20
‘‘(B) any customer premises equipment for 21
use with satellite networks, and 22
‘‘(C) any ground station equipment to send 23
and receive transmissions from satellite net-24
works, 25
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for use by the taxpayer in a principal residence 1
(within the meaning of section 121) of the taxpayer 2
which is located in an unserved area. 3
‘‘(2) C
OMMUNICATIONS SIGNAL BOOSTER .—The 4
term ‘communications signal booster’ means a device 5
the first use of which is with the taxpayer and that 6
receives a wireless signal, or a commercial mobile 7
data service (as defined in section 6001 of the Mid-8
dle Class Tax Relief and Job Creation Act of 2012 9
(47 U.S.C. 1401)) signal— 10
‘‘(A) in order to increase the strength or 11
range of such signal, and 12
‘‘(B) in connection with retransmitting a 13
broadband internet access service signal. 14
‘‘(3) U
NSERVED AREA.—The term ‘unserved 15
area’ means an area eligible for funding under phase 16
1 or phase 2 of the Rural Digital Opportunity Fund 17
established by the Federal Communications Commis-18
sion in the Report and Order in the matter of Rural 19
Digital Opportunity Fund and Connect America 20
Fund that was adopted by the Commission on Janu-21
ary 30, 2020 (FCC 20–5). 22
‘‘(4) B
ROADBAND INTERNET ACCESS SERV -23
ICE.—The term ‘broadband internet access service’ 24
has the meaning given such term in section 8.1(b) 25
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of title 47, Code of Federal Regulations (or any suc-1
cessor regulation). 2
‘‘(c) C
REDITALLOWED FOR ONLY1 TAXABLE 3
Y
EAR.—An election by the taxpayer to have this section 4
apply may not be made for any taxable year if such an 5
election is in effect for the taxpayer for any preceding tax-6
able year. 7
‘‘(d) R
EGULATIONS AND GUIDANCE.—The Secretary 8
shall, in consultation with the Federal Communications 9
Commission, prescribe such regulations, and provide such 10
other guidance, as may be necessary to carry out the pur-11
poses of this section including a program for persons en-12
gaged in the trade or business of selling communications 13
signal boosters, or any other equipment described in sub-14
section (b)(1), to voluntarily report any such sale in an 15
unserved area. 16
‘‘(e) T
ERMINATION.—This section shall not apply to 17
any amounts paid or incurred in any taxable year begin-18
ning after December 31, 2029.’’. 19
(b) C
LERICALAMENDMENT.—The table of sections 20
for subpart C of part IV of subchapter A of chapter 1 21
of such Code is amended by inserting before the item re-22
lating to section 26 the following new item: 23
‘‘Sec. 36C. Broadband Internet communications signal booster credit.’’.
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(c) CONFORMINGAMENDMENT.—Section 1324(b) of 1
title 31, United States Code, is amended by inserting 2
‘‘36C,’’ after ‘‘36B,’’. 3
(d) E
FFECTIVEDATE.—The amendments made by 4
this section shall apply to taxable years beginning after 5
December 31, 2025. 6
Æ
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