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119-hr-1020119th CongressWALLET

BOOST Act

Sponsored By: Representative Moolenaar, John R. [R-MI-2]

Introduced

Summary

Expands access to home broadband by subsidizing signal boosters and certain satellite gear. The bill would create a refundable tax credit through 2029 that covers 75% of the cost, up to $400, for a communications signal booster, customer premises equipment for satellite networks, or ground station equipment used in a taxpayer's principal residence located in an unserved area. An "unserved area" means an area eligible for the FCC's Rural Digital Opportunity Fund, generally where speeds are below 25 Mbps down and 3 Mbps up. The credit is a one-time election per taxpayer. The Department of the Treasury must issue regulations and guidance and set up a voluntary seller reporting program.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for rural home signal gear

If enacted, you could claim a one-time tax credit for home internet signal gear. The credit would equal 75% of eligible costs, up to $400 of spending (max $300 back). Gear must be used in your main home in an FCC-defined unserved area. Eligible items would include a signal booster (new, first use by you), satellite customer equipment, and satellite ground-station gear. You could elect this credit only once, for a single tax year. It would apply to tax years starting after December 31, 2025, and not to years starting after December 31, 2029. Treasury, with the FCC, would issue rules and a voluntary seller reporting program.

Sponsors & CoSponsors

Sponsor

Moolenaar, John R. [R-MI-2]

MI • R

Cosponsors

  • Rep. Bishop, Sanford D. [D-GA-2]

    GA • D

    Sponsored 2/5/2025

  • Rep. Huizenga, Bill [R-MI-4]

    MI • R

    Sponsored 2/5/2025

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 2/5/2025

  • Rep. Neguse, Joe [D-CO-2]

    CO • D

    Sponsored 2/10/2025

  • Rep. Vasquez, Gabe [D-NM-2]

    NM • D

    Sponsored 3/24/2025

Roll Call Votes

No roll call votes available for this bill.

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