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, 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., changes federal law or congressional policy affecting technology companies and users of digital services. The main policy domain is Technology, Finance, Transportation.
Who Benefits and How
technology companies and users of digital services may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, technology companies and users of digital services may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H6102CEA813F1413287603FA18E1D18CE: 1. Short title This Act may be cited as the Broadening Online Opportunities through Simple Technologies Act or the BOOST Act.
- Section HE267704EB7BD41998AC757E883ABA362: 2. Broadband Internet communications signal booster credit Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by...
- Section HACF975486B044DC1BDC5570618139494: 36C. Broadband Internet communications signal booster credit In the case of an individual who elects the application of this section, there shall be allowed as...
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
This 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., changes federal law or congressional policy affecting technology companies and users of digital services.
Key Policy Areas
Technology, Finance, Transportation
Primary Purpose
This 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., changes federal law or congressional policy affecting technology companies and users of digital services.
Policy Domains
Whole bill
Identified Gains
- technology companies and users of digital services
Identified Costs
- federal implementing agencies
- technology companies and users of digital services
Sponsors
Legislative Progress
IntroducedMr. Moolenaar (for himself, Mr. Bishop of Georgia, Mr. Panetta, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
- "the_commission"
- → The commission identified in the operative section
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