118th Congress · HOUSE BILLBILL

H.R. 6554 — BOOST Act

“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 purposes.”

Taxation

Introduced Dec 1, 2023

Last action Dec 1, 2023

Pipeline · Bill → Law

Step 1

Introduced

Dec 1, 2023

Step 2

Referred

Dec 1, 2023

Ways & Means

Step 3

Committee

Step 4

House floor

Step 5

Senate

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

This bill allows an individual taxpayer to elect a tax credit for 75% of qualified signal booster expenditures up to $400 in a single taxable year through 2027. The bill defines qualified signal booster expenditures as amounts paid for the purchase of any communications signal booster and other equipment for use by the taxpayer in a principal residence located in an unserved area. The booster is designed to increase the strength or range of a broadband communications signal.

Provisions · 2 sectionsIntroduced in House

Timeline · 2 actions

Dec 1, 2023

Introduced in House

Dec 1, 2023

Referred to the House Committee on Ways and Means.