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
This bill creates a new refundable tax credit that covers 75 percent of the cost (up to $400) of purchasing communications signal boosters, satellite network equipment, or ground station equipment for people living in areas with inadequate broadband internet access. The credit is available once per taxpayer and expires after 2029.
Who Benefits and How
Residents of underserved rural areas who lack adequate broadband internet access benefit most, as they can receive up to $300 back on equipment purchases that improve their internet connectivity. Signal booster and satellite equipment manufacturers and retailers also benefit from increased demand for their products.
Who Bears the Burden and How
The federal government (and by extension all taxpayers) bears the cost through reduced tax revenue from the refundable credit. The IRS and FCC bear administrative burdens in implementing the program, including developing regulations and a voluntary sales reporting system.
Key Provisions
- Creates a refundable tax credit equal to 75% of qualified signal booster expenditures, capped at $400 in spending (max $300 credit)
- Covers communications signal boosters, satellite network customer premises equipment, and ground station equipment
- Limited to principal residences in areas eligible for the FCC Rural Digital Opportunity Fund
- One-time use only: taxpayers may only claim the credit for one taxable year
- Effective for taxable years beginning after December 31, 2025, and terminates after December 31, 2029
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
Creates a refundable tax credit of up to 75% (capped at $400 in spending) for purchasing broadband signal boosters and satellite equipment for residents in underserved rural areas.
Key Policy Areas
Telecommunications, Taxation, Rural Development
Primary Purpose
Creates a refundable tax credit of up to 75% (capped at $400 in spending) for purchasing broadband signal boosters and satellite equipment for residents in underserved rural areas.
Policy Domains
Whole Bill
Identified Gains
- Rural residents in broadband-underserved areas
- Signal booster and satellite equipment manufacturers
Identified Costs
- Federal government (tax revenue)
- IRS and FCC (administrative costs)
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