I 
119TH CONGRESS 
1ST SESSION H. R. 1020 
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 5, 2025 
Mr. MOOLENAAR (for himself, Mr. BISHOP, Mr. HUIZENGA, and Mr. PA-
NETTA) introduced the following bill; which was referred to the Com-
mittee 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 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, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Broadening Online Op-
portunities through Simple Technologies Act’’ or the 
‘‘BOOST Act’’. 
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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— 
‘‘(A) any communications signal booster, 
‘‘(B) any customer premises equipment for 
use with satellite networks, and 
‘‘(C) any ground station equipment to send 
and receive transmissions from satellite net-
works, 
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for use by the taxpayer in a principal residence 
(within the meaning of section 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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of title 47, Code of Federal Regulations (or any suc-
cessor regulation). 
‘‘(c) CREDIT ALLOWED
FOR ONLY 1 TAXABLE 
YEAR.—An election by the taxpayer to have this section 
apply may not be made for any taxable year if such an 
election is in effect for the taxpayer for any preceding tax-
able year. 
‘‘(d) REGULATIONS AND GUIDANCE.—The Secretary 
shall, in consultation with the Federal Communications 
Commission, prescribe such regulations, and provide such 
other guidance, as may be necessary to carry out the pur-
poses of this section including a program for persons en-
gaged in the trade or business of selling communications 
signal boosters, or any other equipment described in sub-
section (b)(1), to voluntarily report any such sale in an 
unserved area. 
‘‘(e) TERMINATION.—This section shall not apply to 
any amounts paid or incurred in any taxable year begin-
ning after December 31, 2029.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of such Code is amended by inserting before the item re-
lating to section 26 the following new item: 
‘‘Sec. 36C. Broadband Internet communications signal booster credit.’’. 
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(c) CONFORMING AMENDMENT.—Section 1324(b) of 
title 31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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