BOOST Act

12/20/2023, 5:40 AM

Broadening Online Opportunities through Simple Technologies Act or the BOOST Act

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.

Congress
118
Number
HR - 6554
Introduced on
2023-12-01
# Amendments
0
Sponsors
+5
Cosponsors
+5

Variations and Revisions

12/1/2023
Text
PDF
XML

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Broadening Online Opportunities through Simple Technologies Act or the BOOST Act

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.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary12/19/2023

Broadening Online Opportunities through Simple Technologies Act or the BOOST Act

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 thro...

Latest Action12/1/2023
Referred to the House Committee on Ways and Means.