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 pur-
poses. 
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 con-
cerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
refundable credit against tax for the purchase of commu-
nications signal boosters in areas with inadequate 
broadband internet access service, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Broadening Online Op-
portunities through Simple Technologies Act’’ or the 
‘‘BOOST Act’’. 
SEC. 2. BROADBAND INTERNET COMMUNICATIONS SIGNAL 
BOOSTER CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting before section 37 the fol-
lowing new section: 
‘‘SEC. 36C. BROADBAND INTERNET COMMUNICATIONS SIG-
NAL BOOSTER CREDIT. 
‘‘(a) IN GENERAL.—In the case of an individual who 
elects the application of this section, 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 so much 
of the qualified signal booster expenditures of the taxpayer 
for the taxable year as does not exceed $400. 
‘‘(b) 
QUALIFIED
SIGNAL
BOOSTER
EXPENDI-
TURES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified signal 
booster expenditures’ means amounts paid or in-
curred by the taxpayer for the purchase of any com-
munications signal booster for use by the taxpayer 
in a principal residence (within the meaning of sec-
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tion 121) of the taxpayer which is located in an 
unserved area. 
‘‘(2) COMMUNICATIONS SIGNAL BOOSTER.—The 
term ‘communications signal booster’ means a device 
the first use of which is with the taxpayer and that 
receives a wireless signal, or a commercial mobile 
data service (as defined in section 6001 of the Mid-
dle Class Tax Relief and Job Creation Act of 2012 
(47 U.S.C. 1401)) signal— 
‘‘(A) in order to increase the strength or 
range of such signal, and 
‘‘(B) in connection with retransmitting a 
broadband internet access service signal. 
‘‘(3) UNSERVED
AREA.—The term ‘unserved 
area’ means an area eligible for funding under phase 
1 or phase 2 of the Rural Digital Opportunity Fund 
established by the Federal Communications Commis-
sion in the Report and Order in the matter of Rural 
Digital Opportunity Fund and Connect America 
Fund that was adopted by the Commission on Janu-
ary 30, 2020 (FCC 20–5). 
‘‘(4) BROADBAND
INTERNET
ACCESS
SERV-
ICE.—The term ‘broadband internet access service’ 
has the meaning given such term in section 8.1(b) 
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