Broadband for All Act of 2018

To amend the Internal Revenue Code of 1986 to provide a tax credit to consumers to reimburse a portion of the cost of broadband infrastructure serving limited broadband districts. 1. Short title This Act may be cited as the Broadband for All Act of 2018 2. Refundable credit for cost of broadband infrastructure serving limited broadband districts (a) In general Subpart C of part IV of subchapter A of chapter 1 36C. Cost of broadband infrastructure serving limited broadband districts (a) In general In the case of any member of a limited broadband district, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to 75 percent of the qualified broadband infrastructure payments with respect to such district paid or incurred by such person during such taxable year. (b) Annual dollar limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $10,000. (c) Definitions For purposes of this section— (1) Limited broadband district The term limited broadband district (A) each such person enters into an agreement with a public or private provider of broadband Internet access service under which— (i) such provider agrees to provide qualified broadband service to such person, and (ii) such person agrees to pay such provider for such person’s share (determined pursuant to such agreement) of the provider’s investment in infrastructure necessary to provide such service, and (B) all of the qualified broadband service provided pursuant to such agreements is provided to locations in an unserved broadband community. (2) Qualified broadband infrastructure payments The term qualified broadband infrastructure payment (3) Unserved broadband community The term unserved broadband community (A) is not served by any provider of qualified broadband service (other than providers using satellite technology), and (B) obtains a certification from all providers of broadband Internet access service that the Federal Communications Commission’s most recent Form 477 data collection shows as serving the census blocks in which such community is located, stating that such providers do not offer qualified broadband service to any location within such community. (4) Qualified broadband service The term qualified broadband service (5) Broadband internet access service The term broadband Internet access service . (b) Conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, 36B, (2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, 36B, (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 Sec. 36C. Cost of broadband infrastructure serving limited broadband districts. (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.

Summary: Broadband for All Act of 2018 This bill amends the Internal Revenue Code to allow a refundable tax credit of up to $10,000 per year for 75% of a taxpayer's payments for broadband infrastructure in certain areas (limited broadband districts) that are not served by a provider of qualified broadband service (other than providers using satellite technology). "Qualified broadband service" is Internet access service at download speeds of at least 25 megabits per second and upload speeds of at least 3 megabits per second.