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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill amends Internal Revenue Code to create 75% refundable tax credit (up to $300) for purchasing broadband signal boosters and satellite equipment in unserved rural areas, effective through 2029 and creates details broadband signal booster credit eligibility including definition of qualified expenditures, communications signal boosters, unserved areas, and one-time election limitation. It relies on tax credits. The main policy areas are Telecommunications and Technology.
Who Benefits and How
Residents of unserved rural areas could see lower costs, Individual taxpayers in unserved rural areas could see lower costs, and Signal booster and satellite equipment manufacturers/sellers could gain revenue opportunities.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Amends Internal Revenue Code to create 75% refundable tax credit (up to $300) for purchasing broadband signal boosters and satellite equipment in unserved rural areas, effective through 2029.
- Creates details broadband signal booster credit eligibility including definition of qualified expenditures, communications signal boosters, unserved areas, and one-time election limitation.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill amends Internal Revenue Code to create 75% refundable tax credit (up to $300) for purchasing broadband signal boosters and satellite equipment in unserved rural areas, effective through 2029 and creates details broadband signal booster credit eligibility including definition of qualified expenditures, communications signal boosters, unserved areas, and one-time election limitation.
Key Policy Areas
Telecommunications, Technology
Primary Purpose
The bill amends Internal Revenue Code to create 75% refundable tax credit (up to $300) for purchasing broadband signal boosters and satellite equipment in unserved rural areas, effective through 2029 and creates details broadband signal booster credit eligibility including definition of qualified expenditures, communications signal boosters, unserved areas, and one-time election limitation.
Policy Domains
Whole Bill
Identified Gains
- Residents of unserved rural areas
- Individual taxpayers in unserved rural areas
- Signal booster and satellite equipment manufacturers/sellers
Sponsors
Legislative Progress
IntroducedMr. Moolenaar (for himself, Mr. Bishop, Mr. Huizenga, and Mr. …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Individual taxpayers in unserved rural areas, Residents of unserved rural areas
Signal booster and satellite equipment manufacturers/sellers
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
Key Definitions
Terms defined in this bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology