I 

118TH CONGRESS 

1ST SESSION H. R. 6554 

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 

DECEMBER 1, 2023 

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

HUIZENGA) 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. 

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 ‘‘Broadening Online Op5 portunities through Simple Technologies Act’’ or the 

6 ‘‘BOOST Act’’. 


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1 SEC. 2. BROADBAND INTERNET COMMUNICATIONS SIGNAL 

2 BOOSTER CREDIT. 

3 (a) IN GENERAL.—Subpart C of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 is amended by inserting before section 37 the fol6 lowing new section: 

7 ‘‘SEC. 36C. BROADBAND INTERNET COMMUNICATIONS SIG8 NAL BOOSTER CREDIT. 

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

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

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

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

13 of the qualified signal booster expenditures of the taxpayer 

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

15 ‘‘(b) QUALIFIED SIGNAL BOOSTER EXPENDI16 TURES.—For purposes of this section— 

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

18 booster expenditures’ means amounts paid or in19 curred by the taxpayer for the purchase of— 

20 ‘‘(A) any communications signal booster, 

21 ‘‘(B) any customer premises equipment for 

22 use with satellite networks, 

23 ‘‘(C) any ground station equipment to send 

24 and receive transmissions from satellite net25 works, 


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1 for use by the taxpayer in a principal residence 

2 (within the meaning of section 121) of the taxpayer 

3 which is located in an unserved area. 

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

5 term ‘communications signal booster’ means a device 

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

7 receives a wireless signal, or a commercial mobile 

8 data service (as defined in section 6001 of the Mid9 dle Class Tax Relief and Job Creation Act of 2012 

10 (47 U.S.C. 1401)) signal— 

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

12 range of such signal, and 

13 ‘‘(B) in connection with retransmitting a 

14 broadband internet access service signal. 

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

16 area’ means an area eligible for funding under phase 

17 1 or phase 2 of the Rural Digital Opportunity Fund 

18 established by the Federal Communications Commis19 sion in the Report and Order in the matter of Rural 

20 Digital Opportunity Fund and Connect America 

21 Fund that was adopted by the Commission on Janu22 ary 30, 2020 (FCC 20–5). 

23 ‘‘(4) BROADBAND INTERNET ACCESS SERV24 ICE.—The term ‘broadband internet access service’ 

25 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 including a program for persons en13 gaged in the trade or business of selling communications 

14 signal boosters, or any other equipment described in sub15 section (b)(1), to voluntarily report any such sale in an 

16 unserved area. 

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

18 any amounts paid or incurred in any taxable year begin19 ning after December 31, 2027.’’. 

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

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

22 of such Code is amended by inserting before the item re23 lating to section 26 the following new item: 

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


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

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

3 ‘‘36C,’’ after ‘‘36B,’’. 

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

5 this section shall apply to taxable years beginning after 

6 December 31, 2023. 

Æ 


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