Official Summaries

Broadening Online Opportunities through Simple Technologies Act or the BOOST Act

This bill establishes a new refundable tax credit, through 2029, for expenses paid to purchase a Wi-Fi signal booster for use in a principal residence. (Some limitations apply.)

The bill allows a taxpayer located in an unserved area a one-time, refundable tax credit for 75% (up to $400) of expenses paid to purchase

• a communications signal booster (any device that receives a wireless signal or a commercial data service signal in order to increase the strength or range of the signal and in connection with retransmitting a broadband internet access service signal),
• any customer premises equipment for use with satellite networks, or
• any ground station equipment to send and receive transmissions from satellite networks.

Under the bill, an unserved area is defined as an area eligible for certain funding under the Rural Digital Opportunity Fund (generally areas where internet speeds are below 25 megabits per second for downloading and 3 megabits per second for uploading).

Finally, under the bill, the Department of the Treasury is required to issue regulations and guidance on the new tax credit and a program for sellers of signal boosters to voluntarily report sales of such devices in unserved areas.

Current Full Text

[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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