I 

110TH CONGRESS 

1ST SESSION H. R. 1818 

To amend the Internal Revenue Code of 1986 to provide for the expensing 

of broadband Internet access expenditures, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 29, 2007 

Ms. MATSUI (for herself, Mr. ENGLISH of Pennsylvania, Mr. THOMPSON of 

California, Mr. KUHL of New York, Mr. BOUCHER, Mr. MCINTYRE, Mr. 

CROWLEY, Mr. GILLMOR, Mr. KIND, Mr. SCHIFF, and Mrs. CUBIN) 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 provide 

for the expensing of broadband Internet access expenditures, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Broadband Deploy5 ment Acceleration Act of 2007’’. 


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1 SEC. 2. EXPENSING OF BROADBAND INTERNET ACCESS EX2 PENDITURES. 

3 (a) IN GENERAL.—Part VI of subchapter B of chap4 ter 1 of the Internal Revenue Code of 1986 (relating to 

5 itemized deductions for individuals and corporations) is 

6 amended by inserting after section 190 the following new 

7 section: 

8 ‘‘SEC. 191. BROADBAND EXPENDITURES. 

9 ‘‘(a) TREATMENT OF EXPENDITURES.— 

10 ‘‘(1) IN GENERAL.—A taxpayer may elect to 

11 treat any qualified broadband expenditure which is 

12 paid or incurred by the taxpayer as an expense 

13 which is not chargeable to capital account. Any ex14 penditure which is so treated shall be allowed as a 

15 deduction. 

16 ‘‘(2) ELECTION.—An election under paragraph 

17 (1) shall be made at such time and in such manner 

18 as the Secretary may prescribe by regulation. 

19 ‘‘(b) QUALIFIED BROADBAND EXPENDITURES.—For 

20 purposes of this section— 

21 ‘‘(1) IN GENERAL.—The term ‘qualified 

22 broadband expenditure’ means, with respect to any 

23 taxable year, any direct or indirect costs incurred 

24 after the date of the enactment of this section and 

25 before the date which is 4 years after such date and 

26 properly taken into account with respect to— 


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1 ‘‘(A) the purchase or installation of quali2 fied equipment (including any upgrades there3 to), and 

4 ‘‘(B) the connection of such qualified 

5 equipment to any qualified subscriber. 

6 ‘‘(2) CERTAIN SATELLITE EXPENDITURES EX7 CLUDED.—Such term shall not include any costs in8 curred with respect to the launching of any satellite 

9 equipment. 

10 ‘‘(3) LEASED EQUIPMENT.—Such term shall in11 clude so much of the purchase price paid by the les12 sor of qualified equipment subject to a lease de13 scribed in subsection (c)(2)(B) as is attributable to 

14 expenditures incurred by the lessee which would oth15 erwise be described in paragraph (1). 

16 ‘‘(4) LIMITATION WITH REGARD TO CURRENT

17 GENERATION BROADBAND SERVICES.—Only 50 per18 cent of the amounts taken into account under para19 graph (1) with respect to qualified equipment 

20 through which current generation broadband serv21 ices are provided shall be treated as qualified 

22 broadband expenditures. 

23 ‘‘(c) WHEN EXPENDITURES TAKEN INTO AC24 COUNT.—For purposes of this section— 


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1 ‘‘(1) IN GENERAL.—Qualified broadband ex2 penditures with respect to qualified equipment shall 

3 be taken into account with respect to the first tax4 able year in which— 

5 ‘‘(A) current generation broadband services 

6 are provided through such equipment to quali7 fied subscribers, or 

8 ‘‘(B) next generation broadband services 

9 are provided through such equipment to quali10 fied subscribers. 

11 ‘‘(2) LIMITATION.— 

12 ‘‘(A) IN GENERAL.—Qualified expenditures 

13 shall be taken into account under paragraph (1) 

14 only with respect to qualified equipment— 

15 ‘‘(i) the original use of which com16 mences with the taxpayer, and 

17 ‘‘(ii) which is placed in service, after 

18 the date of the enactment of this section. 

19 ‘‘(B) SALE-LEASEBACKS.—For purposes of 

20 subparagraph (A), if property— 

21 ‘‘(i) is originally placed in service 

22 after the date of the enactment of this sec23 tion by any person, and 


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1 ‘‘(ii) sold and leased back by such per2 son within 3 months after the date such 

3 property was originally placed in service, 

4 such property shall be treated as originally 

5 placed in service not earlier than the date on 

6 which such property is used under the leaseback 

7 referred to in clause (ii). 

8 ‘‘(d) SPECIAL ALLOCATION RULES.— 

9 ‘‘(1) CURRENT GENERATION BROADBAND SERV10 ICES.—For purposes of determining the amount of 

11 qualified broadband expenditures under subsection 

12 (a)(1) with respect to qualified equipment through 

13 which current generation broadband services are 

14 provided, if the qualified equipment is capable of 

15 serving both qualified subscribers and other sub16 scribers, the qualified broadband expenditures shall 

17 be multiplied by a fraction— 

18 ‘‘(A) the numerator of which is the sum of 

19 the number of potential qualified subscribers 

20 within the rural areas and the underserved 

21 areas which the equipment is capable of serving 

22 with current generation broadband services, and 

23 ‘‘(B) the denominator of which is the total 

24 potential subscriber population of the area 


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1 which the equipment is capable of serving with 

2 current generation broadband services. 

3 ‘‘(2) NEXT GENERATION BROADBAND SERV4 ICES.—For purposes of determining the amount of 

5 qualified broadband expenditures under subsection 

6 (a)(1) with respect to qualified equipment through 

7 which next generation broadband services are pro8 vided, if the qualified equipment is capable of serv9 ing both qualified subscribers and other subscribers, 

10 the qualified expenditures shall be multiplied by a 

11 fraction— 

12 ‘‘(A) the numerator of which is the sum 

13 of— 

14 ‘‘(i) the number of potential qualified 

15 subscribers within the rural areas and un16 derserved areas, plus 

17 ‘‘(ii) the number of potential qualified 

18 subscribers within the area consisting only 

19 of residential subscribers not described in 

20 clause (i), 

21 which the equipment is capable of serving with 

22 next generation broadband services, and 

23 ‘‘(B) the denominator of which is the total 

24 potential subscriber population of the area 


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1 which the equipment is capable of serving with 

2 next generation broadband services. 

3 ‘‘(e) DEFINITIONS.—For purposes of this section— 

4 ‘‘(1) ANTENNA.—The term ‘antenna’ means 

5 any device used to transmit or receive signals 

6 through the electromagnetic spectrum, including sat7 ellite equipment. 

8 ‘‘(2) CABLE OPERATOR.—The term ‘cable oper9 ator’ has the meaning given such term by section 

10 602(5) of the Communications Act of 1934 (47 

11 U.S.C. 522(5)). 

12 ‘‘(3) COMMERCIAL MOBILE SERVICE CAR13 RIER.—The term ‘commercial mobile service carrier’ 

14 means any person authorized to provide commercial 

15 mobile radio service as defined in section 20.3 of 

16 title 47, Code of Federal Regulations. 

17 ‘‘(4) CURRENT GENERATION BROADBAND SERV18 ICE.—The term ‘current generation broadband serv19 ice’ means the transmission of signals at a rate of 

20 at least 5,000,000 bits per second to the subscriber 

21 and at least 1,000,000 bits per second from the sub22 scriber. 

23 ‘‘(5) MULTIPLEXING OR DEMULTIPLEXING.— 

24 The term ‘multiplexing’ means the transmission of 2 

25 or more signals over a single channel, and the term 


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1 ‘demultiplexing’ means the separation of 2 or more 

2 signals previously combined by compatible multi3 plexing equipment. 

4 ‘‘(6) NEXT GENERATION BROADBAND SERV5 ICE.—The term ‘next generation broadband service’ 

6 means the transmission of signals at a rate of at 

7 least 50,000,000 bits per second to the subscriber 

8 and at least 10,000,000 bits per second from the 

9 subscriber. 

10 ‘‘(7) NONRESIDENTIAL SUBSCRIBER.—The 

11 term ‘nonresidential subscriber’ means any person 

12 who purchases broadband services which are deliv13 ered to the permanent place of business of such per14 son. 

15 ‘‘(8) OPEN VIDEO SYSTEM OPERATOR.—The 

16 term ‘open video system operator’ means any person 

17 authorized to provide service under section 653 of 

18 the Communications Act of 1934 (47 U.S.C. 573). 

19 ‘‘(9) OTHER WIRELESS CARRIER.—The term 

20 ‘other wireless carrier’ means any person (other than 

21 a telecommunications carrier, commercial mobile 

22 service carrier, cable operator, open video system op23 erator, or satellite carrier) providing current genera24 tion broadband services or next generation 


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1 broadband service to subscribers through the radio 

2 transmission of energy. 

3 ‘‘(10) PACKET SWITCHING.—The term ‘packet 

4 switching’ means controlling or routing the path of 

5 any digitized transmission signal which is assembled 

6 into packets or cells. 

7 ‘‘(11) PROVIDER.—The term ‘provider’ means, 

8 with respect to any qualified equipment— 

9 ‘‘(A) a cable operator, 

10 ‘‘(B) a commercial mobile service carrier, 

11 ‘‘(C) an open video system operator, 

12 ‘‘(D) a satellite carrier, 

13 ‘‘(E) a telecommunications carrier, or 

14 ‘‘(F) any other wireless carrier, 

15 providing current generation broadband services or 

16 next generation broadband services to subscribers 

17 through such qualified equipment. 

18 ‘‘(12) PROVISION OF SERVICES.—A provider 

19 shall be treated as providing services to 1 or more 

20 subscribers if— 

21 ‘‘(A) such a subscriber has been passed by 

22 the provider’s equipment and can be connected 

23 to such equipment for a standard connection 

24 fee, 


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1 ‘‘(B) the provider is physically able to de2 liver current generation broadband services or 

3 next generation broadband services, as applica4 ble, to such a subscriber without making more 

5 than an insignificant investment with respect to 

6 such subscriber, 

7 ‘‘(C) the provider has made reasonable ef8 forts to make such subscribers aware of the 

9 availability of such services, 

10 ‘‘(D) such services have been purchased by 

11 1 or more such subscribers, and 

12 ‘‘(E) such services are made available to 

13 such subscribers at average prices comparable 

14 to those at which the provider makes available 

15 similar services in any areas in which the pro16 vider makes available such services. 

17 ‘‘(13) QUALIFIED EQUIPMENT.— 

18 ‘‘(A) IN GENERAL.—The term ‘qualified 

19 equipment’ means equipment which provides 

20 current generation broadband services or next 

21 generation broadband services— 

22 ‘‘(i) at least a majority of the time 

23 during periods of maximum demand to 

24 each subscriber who is utilizing such serv25 ices, and 


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1 ‘‘(ii) in a manner substantially the 

2 same as such services are provided by the 

3 provider to subscribers through equipment 

4 with respect to which no deduction is al5 lowed under subsection (a)(1). 

6 ‘‘(B) ONLY CERTAIN INVESTMENT TAKEN

7 INTO ACCOUNT.—Except as provided in sub8 paragraph (C) or (D), equipment shall be taken 

9 into account under subparagraph (A) only to 

10 the extent it— 

11 ‘‘(i) extends from the last point of 

12 switching to the outside of the unit, build13 ing, dwelling, or office owned or leased by 

14 a subscriber in the case of a telecommuni15 cations carrier, 

16 ‘‘(ii) extends from the customer side 

17 of the mobile telephone switching office to 

18 a transmission/receive antenna (including 

19 such antenna) owned or leased by a sub20 scriber in the case of a commercial mobile 

21 service carrier, 

22 ‘‘(iii) extends from the customer side 

23 of the headend to the outside of the unit, 

24 building, dwelling, or office owned or 

25 leased by a subscriber in the case of a 


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1 cable operator or open video system oper2 ator, or 

3 ‘‘(iv) extends from a transmission/re4 ceive antenna (including such antenna) 

5 which transmits and receives signals to or 

6 from multiple subscribers, to a trans7 mission/receive antenna (including such 

8 antenna) on the outside of the unit, build9 ing, dwelling, or office owned or leased by 

10 a subscriber in the case of a satellite car11 rier or other wireless carrier, unless such 

12 other wireless carrier is also a tele13 communications carrier. 

14 ‘‘(C) PACKET SWITCHING EQUIPMENT.— 

15 Packet switching equipment, regardless of loca16 tion, shall be taken into account under subpara17 graph (A) only if it is deployed in connection 

18 with equipment described in subparagraph (B) 

19 and is uniquely designed to perform the func20 tion of packet switching for current generation 

21 broadband services or next generation 

22 broadband services, but only if such packet 

23 switching is the last in a series of such func24 tions performed in the transmission of a signal 

25 to a subscriber or the first in a series of such 


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1 functions performed in the transmission of a 

2 signal from a subscriber. 

3 ‘‘(D) MULTIPLEXING AND

4 DEMULTIPLEXING EQUIPMENT.—Multiplexing 

5 and demultiplexing equipment shall be taken 

6 into account under subparagraph (A) only to 

7 the extent it is deployed in connection with 

8 equipment described in subparagraph (B) and 

9 is uniquely designed to perform the function of 

10 multiplexing and demultiplexing packets or cells 

11 of data and making associated application 

12 adaptions, but only if such multiplexing or 

13 demultiplexing equipment is located between 

14 packet switching equipment described in sub15 paragraph (C) and the subscriber’s premises. 

16 ‘‘(14) QUALIFIED SUBSCRIBER.—The term 

17 ‘qualified subscriber’ means— 

18 ‘‘(A) with respect to the provision of cur19 rent generation broadband services— 

20 ‘‘(i) any nonresidential subscriber 

21 maintaining a permanent place of business 

22 in a rural area or underserved area, or 

23 ‘‘(ii) any residential subscriber resid24 ing in a dwelling located in a rural area or 


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1 underserved area which is not a saturated 

2 market, and 

3 ‘‘(B) with respect to the provision of next 

4 generation broadband services— 

5 ‘‘(i) any nonresidential subscriber 

6 maintaining a permanent place of business 

7 in a rural area or underserved area, or 

8 ‘‘(ii) any residential subscriber. 

9 ‘‘(15) RESIDENTIAL SUBSCRIBER.—The term 

10 ‘residential subscriber’ means any individual who 

11 purchases broadband services which are delivered to 

12 such individual’s dwelling. 

13 ‘‘(16) RURAL AREA.—The term ‘rural area’ 

14 means any census tract which— 

15 ‘‘(A) is not within 10 miles of any incor16 porated or census designated place containing 

17 more than 25,000 people, and 

18 ‘‘(B) is not within a county or county 

19 equivalent which has an overall population den20 sity of more than 500 people per square mile of 

21 land. 

22 ‘‘(17) RURAL SUBSCRIBER.—The term ‘rural 

23 subscriber’ means any residential subscriber residing 

24 in a dwelling located in a rural area or nonresidenVerDate Aug 31 2005 05:52 Apr 05, 2007 Jkt 059200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H1818.IH H1818

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1 tial subscriber maintaining a permanent place of 

2 business located in a rural area. 

3 ‘‘(18) SATELLITE CARRIER.—The term ‘sat4 ellite carrier’ means any person using the facilities 

5 of a satellite or satellite service licensed by the Fed6 eral Communications Commission and operating in 

7 the Fixed-Satellite Service under part 25 of title 47 

8 of the Code of Federal Regulations or the Direct 

9 Broadcast Satellite Service under part 100 of title 

10 47 of such Code to establish and operate a channel 

11 of communications for distribution of signals, and 

12 owning or leasing a capacity or service on a satellite 

13 in order to provide such point-to-multipoint distribu14 tion. 

15 ‘‘(19) SATURATED MARKET.—The term ‘satu16 rated market’ means any census tract in which, as 

17 of the date of the enactment of this section— 

18 ‘‘(A) current generation broadband services 

19 have been provided by a single provider to 85 

20 percent or more of the total number of potential 

21 residential subscribers residing in dwellings lo22 cated within such census tract, and 

23 ‘‘(B) such services can be utilized— 

24 ‘‘(i) at least a majority of the time 

25 during periods of maximum demand by 


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1 each such subscriber who is utilizing such 

2 services, and 

3 ‘‘(ii) in a manner substantially the 

4 same as such services are provided by the 

5 provider to subscribers through equipment 

6 with respect to which no deduction is al7 lowed under subsection (a)(1). 

8 ‘‘(20) SUBSCRIBER.—The term ‘subscriber’ 

9 means any person who purchases current generation 

10 broadband services or next generation broadband 

11 services. 

12 ‘‘(21) TELECOMMUNICATIONS CARRIER.—The 

13 term ‘telecommunications carrier’ has the meaning 

14 given such term by section 3(44) of the Communica15 tions Act of 1934 (47 U.S.C. 153(44)), but— 

16 ‘‘(A) includes all members of an affiliated 

17 group of which a telecommunications carrier is 

18 a member, and 

19 ‘‘(B) does not include a commercial mobile 

20 service carrier. 

21 ‘‘(22) TOTAL POTENTIAL SUBSCRIBER POPU22 LATION.—The term ‘total potential subscriber popu23 lation’ means, with respect to any area and based on 

24 the most recent census data, the total number of po25 tential residential subscribers residing in dwellings 


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1 located in such area and potential nonresidential 

2 subscribers maintaining permanent places of busi3 ness located in such area. 

4 ‘‘(23) UNDERSERVED AREA.—The term ‘under5 served area’ means— 

6 ‘‘(A) any census tract which is located in— 

7 ‘‘(i) an empowerment zone or enter8 prise community designated under section 

9 1391, or 

10 ‘‘(ii) the District of Columbia Enter11 prise Zone established under section 1400, 

12 or 

13 ‘‘(B) any census tract— 

14 ‘‘(i) the poverty level of which is at 

15 least 30 percent (based on the most recent 

16 census data), and 

17 ‘‘(ii) the median family income of 

18 which does not exceed— 

19 ‘‘(I) in the case of a census tract 

20 located in a metropolitan statistical 

21 area, 70 percent of the greater of the 

22 metropolitan area median family in23 come or the statewide median family 

24 income, and 


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1 ‘‘(II) in the case of a census tract 

2 located in a nonmetropolitan statis3 tical area, 70 percent of the non4 metropolitan statewide median family 

5 income. 

6 ‘‘(24) UNDERSERVED SUBSCRIBER.—The term 

7 ‘underserved subscriber’ means any residential sub8 scriber residing in a dwelling located in an under9 served area or nonresidential subscriber maintaining 

10 a permanent place of business located in an under11 served area. 

12 ‘‘(f) SPECIAL RULES.— 

13 ‘‘(1) PROPERTY USED OUTSIDE THE UNITED

14 STATES, ETC., NOT QUALIFIED.—No expenditures 

15 shall be taken into account under subsection (a)(1) 

16 with respect to the portion of the cost of any prop17 erty referred to in section 50(b) or with respect to 

18 the portion of the cost of any property specified in 

19 an election under section 179. 

20 ‘‘(2) BASIS REDUCTION.— 

21 ‘‘(A) IN GENERAL.—For purposes of this 

22 title, the basis of any property shall be reduced 

23 by the portion of the cost of such property 

24 taken into account under subsection (a)(1). 


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1 ‘‘(B) ORDINARY INCOME RECAPTURE.— 

2 For purposes of section 1245, the amount of 

3 the deduction allowable under subsection (a)(1) 

4 with respect to any property which is of a char5 acter subject to the allowance for depreciation 

6 shall be treated as a deduction allowed for de7 preciation under section 167. 

8 ‘‘(3) COORDINATION WITH SECTION 38.—No 

9 credit shall be allowed under section 38 with respect 

10 to any amount for which a deduction is allowed 

11 under subsection (a)(1).’’. 

12 (b) SPECIAL RULE FOR MUTUAL OR COOPERATIVE

13 TELEPHONE COMPANIES.—Section 512(b) of the Internal 

14 Revenue Code of 1986 (relating to modifications) is 

15 amended by adding at the end the following new para16 graph: 

17 ‘‘(20) SPECIAL RULE FOR MUTUAL OR COOPER18 ATIVE TELEPHONE COMPANIES.—A mutual or coop19 erative telephone company which for the taxable year 

20 satisfies the requirements of section 501(c)(12)(A) 

21 may elect to reduce its unrelated business taxable in22 come for such year, if any, by an amount that does 

23 not exceed the qualified broadband expenditures 

24 which would be taken into account under section 

25 191 for such year by such company if such company 


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1 was not exempt from taxation. Any amount which is 

2 allowed as a deduction under this paragraph shall 

3 not be allowed as a deduction under section 191 and 

4 the basis of any property to which this paragraph 

5 applies shall be reduced under section 

6 1016(a)(38).’’. 

7 (c) CONFORMING AMENDMENTS.— 

8 (1) Section 263(a)(1) of the Internal Revenue 

9 Code of 1986 (relating to capital expenditures) is 

10 amended by striking ‘‘or’’ at the end of subpara11 graph (J), by striking the period at the end of sub12 paragraph (K) and inserting ‘‘, or’’, and by adding 

13 at the end the following new subparagraph: 

14 ‘‘(L) expenditures for which a deduction is 

15 allowed under section 191.’’. 

16 (2) Section 1016(a) of such Code is amended 

17 by striking ‘‘and’’ at the end of paragraph (36), by 

18 striking the period at the end of paragraph (37) and 

19 inserting ‘‘, and’’, and by adding at the end the fol20 lowing new paragraph: 

21 ‘‘(38) to the extent provided in section 

22 191(f)(2).’’. 

23 (3) The table of sections for part VI of sub24 chapter A of chapter 1 of such Code is amended by 


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1 inserting after the item relating to section 190 the 

2 following new item: 

‘‘Sec. 191. Broadband expenditures.’’. 

3 (d) DESIGNATION OF CENSUS TRACTS.— 

4 (1) IN GENERAL.—The Secretary of the Treas5 ury shall, not later than 90 days after the date of 

6 the enactment of this Act, designate and publish 

7 those census tracts meeting the criteria described in 

8 paragraphs (16), (22), and (23) of section 191(e) of 

9 the Internal Revenue Code of 1986 (as added by 

10 this section). In making such designations, the Sec11 retary of the Treasury shall consult with such other 

12 departments and agencies as the Secretary deter13 mines appropriate. 

14 (2) SATURATED MARKET.— 

15 (A) IN GENERAL.—For purposes of desig16 nating and publishing those census tracts meet17 ing the criteria described in subsection (e)(19) 

18 of such section 191— 

19 (i) the Secretary of the Treasury shall 

20 prescribe not later than 30 days after the 

21 date of the enactment of this Act the form 

22 upon which any provider which takes the 

23 position that it meets such criteria with re24 spect to any census tract shall submit a 

25 list of such census tracts (and any other 


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1 information required by the Secretary) not 

2 later than 60 days after the date of the 

3 publication of such form, and 

4 (ii) the Secretary of the Treasury 

5 shall publish an aggregate list of such cen6 sus tracts and the applicable providers not 

7 later than 30 days after the last date such 

8 submissions are allowed under clause (i). 

9 (B) NO SUBSEQUENT LISTS REQUIRED.— 

10 The Secretary of the Treasury shall not be re11 quired to publish any list of census tracts meet12 ing such criteria subsequent to the list de13 scribed in subparagraph (A)(ii). 

14 (e) OTHER REGULATORY MATTERS.— 

15 (1) PROHIBITION.—No Federal or State agency 

16 or instrumentality shall adopt regulations or rate17 making procedures that would have the effect of 

18 eliminating or reducing any deduction or portion 

19 thereof allowed under section 191 of the Internal 

20 Revenue Code of 1986 (as added by this section) or 

21 otherwise subverting the purpose of this section. 

22 (2) TREASURY REGULATORY AUTHORITY.—It is 

23 the intent of Congress in providing the election to 

24 deduct qualified broadband expenditures under sec25 tion 191 of the Internal Revenue Code of 1986 (as 


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1 added by this section) to provide incentives for the 

2 purchase, installation, and connection of equipment 

3 and facilities offering expanded broadband access to 

4 the Internet for users in certain low income and 

5 rural areas of the United States, as well as to resi6 dential users nationwide, in a manner that main7 tains competitive neutrality among the various class8 es of providers of broadband services. Accordingly, 

9 the Secretary of the Treasury shall prescribe such 

10 regulations as may be necessary or appropriate to 

11 carry out the purposes of section 191 of such Code, 

12 including— 

13 (A) regulations to determine how and when 

14 a taxpayer that incurs qualified broadband ex15 penditures satisfies the requirements of section 

16 191 of such Code to provide broadband serv17 ices, and 

18 (B) regulations describing the information, 

19 records, and data taxpayers are required to pro20 vide the Secretary to substantiate compliance 

21 with the requirements of section 191 of such 

22 Code. 


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1 (f) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to expenditures incurred after the 

3 date of the enactment of this Act. 

Æ 


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