I 

111TH CONGRESS 

1ST SESSION H. R. 508 

To allow a refundable credit against Federal income tax for the purchase 

of digital-to-analog converter boxes for taxpayers who did not use coupons. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 14, 2009 

Mr. BRALEY of Iowa 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 allow a refundable credit against Federal income tax 

for the purchase of digital-to-analog converter boxes for 

taxpayers who did not use coupons. 

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 ‘‘DTV Converter Box 

5 Rebate Act of 2009’’. 


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1 SEC. 2. REFUNDABLE TAX CREDIT FOR THE PURCHASE OF 

2 DIGITAL-TO-ANALOG CONVERTER BOXES. 

3 (a) ALLOWANCE OF CREDIT.—In the case of an indi4 vidual, there shall be allowed as a credit against the tax 

5 imposed by chapter 1 of the Internal Revenue Code of 

6 1986 for the taxable year an amount equal to $40 for each 

7 digital-to-analog converter box purchased by the taxpayer 

8 during the taxable year. 

9 (b) LIMITATIONS.— 

10 (1) MAXIMUM AMOUNT.—The credit allowed 

11 under subsection (a) shall not exceed $80. 

12 (2) REDUCTION OF CREDIT AMOUNT FOR COU13 PON REDEMPTION.—The credit allowed under sub14 section (a) shall be reduced by $40 for each digital15 to-analog converter box coupon redeemed by the tax16 payer. 

17 (c) DEFINITIONS.—For purposes of this Act— 

18 (1) COUPON.—The term ‘‘digital-to-analog con19 verter box coupon’’ means a coupon (or similar 

20 method of payment assistance) issued under section 

21 3005 of the Digital Television Transition and Public 

22 Safety Act of 2005 (Public Law 109–171; 120 Stat. 

23 23). 

24 (2) CONVERTER BOX.—The term ‘‘digital-to25 analog converter box’’ means a digital-to-analog con26 verter box described in section 3005(d) of such Act 


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1 which was purchased by the taxpayer after January 

2 1, 2009, but before June 30, 2009. 

3 (d) CREDIT REFUNDABLE.—For purposes of the In4 ternal Revenue Code of 1986, the credit allowed under 

5 subsection (a) shall be treated as allowed under subpart 

6 C of part IV of subchapter A of chapter 1 of the Internal 

7 Revenue Code of 1986. 

8 (e) REGULATIONS.—The Secretary of the Treasury, 

9 in consultation with the Assistant Secretary for Commu10 nications and Information of the Department of Com11 merce, shall prescribe such regulations and other guidance 

12 as may be necessary or appropriate to carry out the pur13 poses of this section and to prevent allowance of a credit 

14 with respect to any taxpayer who purchases a digital-to15 analog converter box for which a digital-to-analog con16 verter box coupon has been redeemed. 

17 SEC. 3. EDUCATION EFFORT. 

18 The Assistant Secretary for Communications and In19 formation of the Department of Commerce shall take ap20 propriate actions to educate consumers and retailers about 

21 the tax credit established under section 2 as an alternative 

22 to requesting and redeeming a digital-to-analog converter 

23 box coupon. 

Æ 


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