I 

117TH CONGRESS 

1ST SESSION H. R. 1362 

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 25, 2021 

Mr. MOOLENAAR (for himself, Mr. BISHOP of Georgia, Mr. PANETTA, Mrs. 

MCCLAIN, Mr. HUIZENGA, and Mr. BERGMAN) introduced the following 

bill; which was referred to the Committee on Ways and Means, and in 

addition to the Committee on Energy and Commerce, for a period to be 

subsequently determined by the Speaker, in each case for consideration 

of such provisions as fall within the jurisdiction of the committee concerned 

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. 

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


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Broadening Online Op3 portunities through Simple Technologies Act’’ or the 

4 ‘‘BOOST Act’’. 

5 SEC. 2. BROADBAND INTERNET COMMUNICATIONS SIGNAL 

6 BOOSTER CREDIT. 

7 (a) IN GENERAL.—Subpart C of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 is amended by inserting before section 37 the fol10 lowing new section: 

11 ‘‘SEC. 36C. BROADBAND INTERNET COMMUNICATIONS SIG12 NAL BOOSTER CREDIT. 

13 ‘‘(a) IN GENERAL.—In the case of an individual who 

14 elects the application of this section, there shall be allowed 

15 as a credit against the tax imposed by this subtitle for 

16 the taxable year an amount equal to 75 percent of so much 

17 of the qualified signal booster expenditures of the taxpayer 

18 for the taxable year as does not exceed $400. 

19 ‘‘(b) QUALIFIED SIGNAL BOOSTER EXPENDI20 TURES.—For purposes of this section— 

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

22 booster expenditures’ means amounts paid or in23 curred by the taxpayer for the purchase of any com24 munications signal booster for use by the taxpayer 

25 in a principal residence (within the meaning of secVerDate Sep 11 2014 02:04 Mar 31, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1362.IH H1362

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1 tion 121) of the taxpayer which is located in an 

2 unserved area. 

3 ‘‘(2) COMMUNICATIONS SIGNAL BOOSTER.—The 

4 term ‘communications signal booster’ means a device 

5 the first use of which is with the taxpayer and that 

6 receives a wireless signal, or a commercial mobile 

7 data service (as defined in section 6001 of the Mid8 dle Class Tax Relief and Job Creation Act of 2012 

9 (47 U.S.C. 1401)) signal— 

10 ‘‘(A) in order to increase the strength or 

11 range of such signal, and 

12 ‘‘(B) in connection with retransmitting a 

13 broadband internet access service signal. 

14 ‘‘(3) UNSERVED AREA.—The term ‘unserved 

15 area’ means an area eligible for funding under phase 

16 1 or phase 2 of the Rural Digital Opportunity Fund 

17 established by the Federal Communications Commis18 sion in the Report and Order in the matter of Rural 

19 Digital Opportunity Fund and Connect America 

20 Fund that was adopted by the Commission on Janu21 ary 30, 2020 (FCC 20–5). 

22 ‘‘(4) BROADBAND INTERNET ACCESS SERV23 ICE.—The term ‘broadband internet access service’ 

24 has the meaning given such term in section 8.1(b) 


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1 of title 47, Code of Federal Regulations (or any suc2 cessor regulation). 

3 ‘‘(c) CREDIT ALLOWED FOR ONLY 1 TAXABLE

4 YEAR.—An election by the taxpayer to have this section 

5 apply may not be made for any taxable year if such an 

6 election is in effect for the taxpayer for any preceding tax7 able year. 

8 ‘‘(d) REGULATIONS AND GUIDANCE.—The Secretary 

9 shall, in consultation with the Federal Communications 

10 Commission, prescribe such regulations, and provide such 

11 other guidance, as may be necessary to carry out the pur12 poses of this section. 

13 ‘‘(e) TERMINATION.—This section shall not apply to 

14 any amounts paid or incurred in any taxable year begin15 ning after December 31, 2025.’’. 

16 (b) CLERICAL AMENDMENT.—The table of sections 

17 for subpart C of part IV of subchapter A of chapter 1 

18 of such Code is amended by inserting before the item re19 lating to section 26 the following new item: 

‘‘Sec. 36C. Broadband internet communications signal booster credit.’’. 

20 (c) CONFORMING AMENDMENT.—Section 1324(b) of 

21 title 31, United States Code, is amended by inserting 

22 ‘‘36C,’’ after ‘‘36B,’’. 

23 (d) EFFECTIVE DATE.—The amendments made by 

24 this section shall apply to taxable years beginning after 

25 December 31, 2020. 


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1 SEC. 3. SENSE OF CONGRESS. 

2 It is the sense of the Congress that the Federal Com3 munications Commission should establish maps of areas 

4 eligible for funding under phase 2 of the Rural Digital 

5 Opportunity Fund as expeditiously as possible. 

Æ 


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