In order to be eligible for the credit, the telecommunication network must meet the following requirements:
The network must be designed to transmit voice, data, or video information;
The network must use a wired or wireless medium; and
The network must be capable of operating at speeds of at least 200 kilobits per second (kbps).
In addition, the taxpayer claiming the credit must be an eligible small business, as defined in Internal Revenue Code (IRC) Section 45M(c)(2).