II 

116TH CONGRESS 

2D SESSION S. 3924 

To provide tax credits to low- to moderate-income individuals for certain 

computer and education costs, to direct the Federal Communications 

Commission to modify the requirements for the Lifeline program to 

provide increased support, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JUNE 9, 2020 

Mr. DURBIN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To provide tax credits to low- to moderate-income individuals 

for certain computer and education costs, to direct the 

Federal Communications Commission to modify the requirements for the Lifeline program to provide increased 

support, 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 ‘‘Computer and Internet 

5 Access Equity Act’’. 

6 SEC. 2. INCREASED LIFELINE SUPPORT. 

7 (a) DEFINITIONS.—In this section: 


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1 (1) COMMISSION.—The term ‘‘Commission’’ 

2 means the Federal Communications Commission. 

3 (2) TERMS DEFINED IN REGULATIONS.—The 

4 terms defined in section 54.400 of title 47, Code of 

5 Federal Regulations (or any successor regulation), 

6 have the meanings given those terms in that section. 

7 (b) REGULATIONS.—Not later than 14 days after the 

8 date of enactment of this Act, the Commission shall pro9 mulgate regulations to modify the requirements for the 

10 Lifeline program set forth in subpart E of part 54 of title 

11 47, Code of Federal Regulations (as in effect on the date 

12 of enactment of this Act) to provide for the following: 

13 (1) The amount of Lifeline support that a pro14 vider of Lifeline service may receive for providing 

15 such service to each qualifying low-income consumer 

16 shall be increased by the lesser of— 

17 (A) $83.33 per month; or 

18 (B) the amount needed to make the 

19 amount of Lifeline support received by the pro20 vider equal to the cost of providing such service, 

21 except that such cost may not exceed the cost 

22 to the provider of providing an equivalent level 

23 of voice telephony service or broadband internet 

24 access service (as applicable) to a consumer who 

25 does not receive Lifeline service. 


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1 (2) The percentage of the Federal Poverty 

2 Guidelines (as specified in section 54.409(a) of title 

3 47, Code of Federal Regulations) at or below which 

4 a consumer’s household income must be in order for 

5 the consumer to constitute a qualifying low-income 

6 consumer on the basis of income shall be increased 

7 to 435 percent. 

8 (3) A provider of broadband internet access 

9 service shall not be required to be designated as an 

10 eligible telecommunications carrier under section 

11 214(e) of the Communications Act of 1934 (47 

12 U.S.C. 214(e)) in order to receive Lifeline support 

13 for providing such service to a qualifying low-income 

14 consumer. 

15 (c) DURATION.—The modifications made by the reg16 ulations promulgated under subsection (b) shall cease to 

17 have any force or effect on the date that is 12 years after 

18 the date on which the regulations are promulgated. 

19 (d) CONSUMER PROTECTIONS.— 

20 (1) IN GENERAL.—A provider of broadband 

21 internet access service that receives Lifeline support 

22 for providing such service to a qualified low-income 

23 consumer— 

24 (A) shall provide such service to the con25 sumer at a minimum speed of 25 megabits per 


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1 second for downloads and 3 megabits per sec2 ond for uploads, which minimum speed shall be 

3 reevaluated and, if appropriate, increased by 

4 the Commission not less frequently than once 

5 every 3 years; 

6 (B) shall provide a level of customer serv7 ice to the consumer that is comparable to the 

8 customer service that the provider provides to 

9 consumers of broadband internet access service 

10 who do not receive Lifeline service; 

11 (C) shall offer such service to each quali12 fied low-income consumer in the designated 

13 service area of the provider; and 

14 (D)(i) shall advertise the availability of 

15 such service and the charges therefore using 

16 media of general distribution throughout the 

17 designated service area of the provider to in18 crease awareness among consumers (including 

19 non-English speaking consumers) that they may 

20 be eligible for such service; and 

21 (ii) may partner with State agencies re22 sponsible for the provision of social assistance 

23 and service programs in conducting advertising 

24 under clause (i). 


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1 (2) DESIGNATED SERVICE AREA.—A State com2 mission or the Commission, as applicable, shall es3 tablish a designated service area for a provider of 

4 broadband internet access service described in para5 graph (1) for purposes of that paragraph in the 

6 same manner as the State commission or Commis7 sion establishes a designated service area for a com8 mon carrier under paragraph (5) or (6), as applica9 ble, of section 214(e) of the Communications Act of 

10 1934 (47 U.S.C. 214(e)). 

11 SEC. 3. INTERNET EDUCATION AND TRAINING GRANT PRO12 GRAM. 

13 (a) DEFINITIONS.—In this section: 

14 (1) COMMISSION.—The term ‘‘Commission’’ 

15 means the Federal Communications Commission. 

16 (2) COMMUNITY-BASED ORGANIZATION.—The 

17 term ‘‘community-based organization’’ has the 

18 meaning given the term in section 3 of the Work19 force Innovation and Opportunity Act (29 U.S.C. 

20 3102). 

21 (3) DIGITAL LITERACY.—The term ‘‘digital lit22 eracy’’ means the skills associated with using tech23 nology. 

24 (4) ELIGIBLE ENTITY.—The term ‘‘eligible enti25 ty’’ means— 


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1 (A) a nonprofit organization; 

2 (B) a not-for-profit social welfare organiza3 tion; or 

4 (C) a community-based organization. 

5 (5) FEDERAL POVERTY GUIDELINES.—The 

6 term ‘‘Federal Poverty Guidelines’’ means the Fed7 eral Poverty Guidelines used for purposes of section 

8 54.409(a)(1) of title 47, Code of Federal Regula9 tions (or any successor regulation). 

10 (6) HOUSEHOLD.—The term ‘‘household’’ has 

11 the meaning given the term in section 54.400 of title 

12 47, Code of Federal Regulations (or any successor 

13 regulation). 

14 (7) INCOME.—The term ‘‘income’’ has the 

15 meaning given the term in section 54.400 of title 47, 

16 Code of Federal Regulations (or any successor regu17 lation). 

18 (8) NONPROFIT ORGANIZATION.—The term 

19 ‘‘nonprofit organization’’ means an organization de20 scribed in section 501(c)(3) of the Internal Revenue 

21 Code of 1986 and exempt from tax under section 

22 501(a) of such Code. 

23 (9) NOT-FOR-PROFIT SOCIAL WELFARE ORGANI24 ZATION.—The term ‘‘not-for-profit social welfare or25 ganization’’ means an organization described in secVerDate Sep 11 2014 03:58 Jun 25, 2020 Jkt 099200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\S3924.IS S3924

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1 tion 501(c)(4) of the Internal Revenue Code of 1986 

2 and exempt from tax under section 501(a) of such 

3 Code. 

4 (b) GRANTS AUTHORIZED.—Not later than 100 days 

5 after the date of enactment of this Act, the Commission 

6 shall establish a program to make grants on a competitive 

7 basis to eligible entities to develop and carry out an inter8 net safety education or training program. 

9 (c) APPLICATIONS.—An eligible entity that wishes to 

10 receive a grant under this section shall submit to the Com11 mission an application at such time, in such manner, and 

12 containing such information as the Commission may re13 quire. 

14 (d) USE OF FUNDS.—An eligible entity that receives 

15 a grant under this section shall use grant funds to— 

16 (1) develop a program to provide internet edu17 cation and training, which may address cyberbully18 ing, online privacy, cybersecurity, and digital lit19 eracy, to individuals living in households with an in20 come at or below 435 percent of the Federal Poverty 

21 Guidelines for households of the applicable size; and 

22 (2) provide such education or training to such 

23 individuals through such program. 

24 (e) REPORTS.— 


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1 (1) REPORTS TO COMMISSION.—Not later than 

2 3 years after the date on which an entity receives a 

3 grant under this section, the entity shall publish and 

4 submit to the Commission a report that— 

5 (A) describes the use of the grant by the 

6 entity, including the number of individuals 

7 served by the entity using grant funds; 

8 (B) describes the progress of the entity to9 ward fulfilling the objectives for which the 

10 grant was awarded; and 

11 (C) includes any additional information re12 quired by the Commission. 

13 (2) REPORT TO CONGRESS.—Not later than 5 

14 years after the date of enactment of this Act, the 

15 Commission shall publish and submit to Congress a 

16 report that— 

17 (A) summarizes the data from the reports 

18 that the Commission has received under para19 graph (1); and 

20 (B) assesses the effectiveness and cost-ef21 fectiveness of the grant program established 

22 under this section. 

23 (f) AUTHORIZATION OF APPROPRIATIONS.—There 

24 are authorized to be appropriated such sums as may be 

25 necessary to carry out this section. 


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1 SEC. 4. CREDIT FOR COMPUTER COSTS. 

2 (a) IN GENERAL.—Subpart C of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by inserting after section 36B the fol5 lowing new section: 

6 ‘‘SEC. 36C. CREDIT FOR COMPUTER COSTS. 

7 ‘‘(a) IN GENERAL.—In the case of an eligible indi8 vidual, there shall be allowed as a credit against the tax 

9 imposed by this subtitle for the taxable year an amount 

10 equal the lesser of— 

11 ‘‘(1) the amount of qualified computer costs 

12 paid or incurred by the taxpayer during such taxable 

13 year, 

14 ‘‘(2) $2,000, or 

15 ‘‘(3) an amount equal to $10,000 ($20,000 in 

16 the case of a joint return) minus the sum of any 

17 credits allowed to the taxpayer under this section for 

18 any preceding taxable year. 

19 ‘‘(b) QUALIFIED COMPUTER COSTS.—For purposes 

20 of this section, the term ‘qualified computer costs’ means 

21 amounts paid or incurred for computers, printers, and 

22 other education-related technology. 

23 ‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN24 COME.—The amount of the credit allowed by subsection 

25 (a) (determined without regard to this subsection) shall 


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1 be reduced by 5 percent of so much of the taxpayer’s ad2 justed gross income as exceeds— 

3 ‘‘(1) $150,000 in the case of a joint return, 

4 ‘‘(2) $112,500 in the case of a head of house5 hold, and 

6 ‘‘(3) $75,000 in the case of a taxpayer not de7 scribed in paragraph (1) or (2). 

8 ‘‘(d) ELIGIBLE INDIVIDUAL.—The term ‘eligible indi9 vidual’ means any individual other than— 

10 ‘‘(1) any nonresident alien individual, 

11 ‘‘(2) any individual with respect to whom a de12 duction under section 151 is allowable to another 

13 taxpayer for a taxable year beginning in the cal14 endar year in which the individual’s taxable year be15 gins, and 

16 ‘‘(3) an estate or trust. 

17 ‘‘(e) APPLICATION OF SECTION.—This section shall 

18 only apply to qualified computer costs incurred by the tax19 payer after December 31, 2019, and before January 1, 

20 2032.’’. 

21 (b) ADVANCE PAYMENT OF CREDIT.— 

22 (1) IN GENERAL.—Chapter 77 of the Internal 

23 Revenue Code of 1986 is amended by inserting after 

24 section 7527 the following new section: 


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1 ‘‘SEC. 7527A. ADVANCE PAYMENT OF CREDIT FOR COM2 PUTER COSTS. 

3 ‘‘(a) IN GENERAL.—As soon as practicable after the 

4 date of the enactment of this section, the Secretary shall 

5 establish a program for making advance payments of the 

6 credit allowed under section 36C (determined without re7 gard to subsection (e) of such section), on such basis as 

8 the Secretary determines to be administratively feasible, 

9 to taxpayers determined to be eligible for advance payment 

10 of such credit. 

11 ‘‘(b) LIMITATION.— 

12 ‘‘(1) IN GENERAL.—The Secretary may make 

13 payments under subsection (a) only to the extent 

14 that the total amount of such payments made to any 

15 taxpayer during the taxable year does not exceed the 

16 amount of the credit determined under subsection 

17 (a) of section 36C, as determined based on applica18 tion of subsection (c) of such section using the ad19 justed gross income of the taxpayer for the most re20 cent taxable year for which a return has been filed 

21 during any of the preceding 3 taxable years. 

22 ‘‘(2) NON-FILERS.—In the case of any taxpayer 

23 who has not filed a return during the period de24 scribed in paragraph (1), such paragraph shall be 

25 applied without regard to subsection (c) of section 

26 36C.’’. 


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1 (2) RECONCILIATION OF CREDIT AND ADVANCE

2 CREDIT.—Section 36C of such Code, as added by 

3 subsection (a), is amended— 

4 (A) by redesignating subsection (e) as sub5 section (f); and 

6 (B) by inserting after subsection (d) the 

7 following new subsection: 

8 ‘‘(e) RECONCILIATION OF CREDIT AND ADVANCE

9 CREDIT.— 

10 ‘‘(1) IN GENERAL.—The amount of the credit 

11 allowed under this section for any taxable year shall 

12 be reduced (but not below zero) by the aggregate 

13 amount of any advance payments of such credit 

14 under section 7527A for such taxable year. 

15 ‘‘(2) EXCESS ADVANCE PAYMENTS.— 

16 ‘‘(A) IN GENERAL.—If the aggregate 

17 amount of advance payments under section 

18 7527A for the taxable year exceeds the amount 

19 of the credit allowed under this section for such 

20 taxable year (determined without regard to 

21 paragraph (1)), the tax imposed by this chapter 

22 for such taxable year shall be increased by the 

23 amount of such excess. 

24 ‘‘(B) RETURN REQUIREMENT.—If the tax 

25 imposed by this chapter for the taxable year is 


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1 increased under this paragraph, the taxpayer 

2 shall, notwithstanding section 6012, be required 

3 to file a return with respect to the taxes im4 posed under this subtitle.’’. 

5 (c) CONFORMING AMENDMENTS.— 

6 (1) Section 6211(b)(4)(A) of the Internal Rev7 enue Code of 1986 is amended by inserting ‘‘36C,’’ 

8 after ‘‘36B,’’. 

9 (2) Paragraph (2) of section 1324(b) of title 

10 31, United States Code, is amended by inserting 

11 ‘‘36C,’’ after ‘‘36B,’’. 

12 (3) The table of sections for subpart C of part 

13 IV of subchapter A of chapter 1 of the Internal Rev14 enue Code of 1986 is amended by inserting after the 

15 item relating to section 36B the following new item: 

‘‘Sec. 36C. Credit for Computer Costs.’’. 

16 (4) The table of sections for chapter 77 of such 

17 Code is amended by inserting after the item relating 

18 to section 7527 the following new item: 

‘‘Sec. 7527A. Advance payment of credit for computer costs.’’. 

19 (d) PUBLIC AWARENESS CAMPAIGN.—The Secretary 

20 of the Treasury (or the Secretary’s delegate) shall conduct 

21 a public awareness campaign, in coordination with the 

22 Commissioner of Social Security, the Secretary of Vet23 erans Affairs, and the heads of other relevant Federal and 

24 State agencies, to provide information to the public (inVerDate Sep 11 2014 03:58 Jun 25, 2020 Jkt 099200 PO 00000 Frm 00013 Fmt 6652 Sfmt 6201 E:\BILLS\S3924.IS S3924

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1 cluding non-English speaking populations) regarding the 

2 availability of the credit allowed under section 36C of the 

3 Internal Revenue Code of 1986 and advance payment of 

4 such credit pursuant to section 7527A of such Code (as 

5 added by this section). 

6 (e) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to costs incurred in taxable years 

8 beginning after December 31, 2019. 

Æ 


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