119th Congress Taxation
H.R. 1020: BOOST Act
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill establishes a new refundable tax credit, through 2029, for expenses paid to purchase a Wi-Fi signal booster for use in a principal residence. (Some limitations apply.)
The bill allows a taxpayer located in an unserved area a one-time, refundable tax credit for 75% (up to $400) of expenses paid to purchase
- a communications signal booster (any device that receives a wireless signal or a commercial data service signal in order to increase the strength or range of the signal and in connection with retransmitting a broadband internet access service signal),
- any customer premises equipment for use with satellite networks, or
- any ground station equipment to send and receive transmissions from satellite networks.
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Under the bill, an unserved area is defined as an area eligible for certain funding under the Rural Digital Opportunity Fund (generally areas where internet speeds are below 25 megabits per second for downloading and 3 megabits per second for uploading).
Finally, under the bill, the Department of the Treasury is required to issue regulations and guidance on the new tax credit and a program for sellers of signal boosters to voluntarily report sales of such devices in unserved areas.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Sanford Bishop D-GAOriginal
- Bill Huizenga R-MIOriginal
- Jimmy Panetta D-CAOriginal
- Joe Neguse D-CO
- Gabriel (Gabe) Vasquez D-NM
Who scored on this bill
- 1John Moolenaar SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by John Moolenaar
- H.R. 2306: Adams Memorial-Great American Heroes Act
- H.R. 9642: Medicare Access to Rural Anesthesiology Act
- H.R. 1723: Tribal Labor Sovereignty Act of 2025
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- H.R. 8667: To rename the community-based outpatient clinic of the Department of Veterans Affairs in Cadillac, Michigan, as the "Duane E. Dewey VA Clinic".
- H.R. 7188: Shandra Eisenga Human Cell and Tissue Product Safety Act
History
- Introduced in the House by John Moolenaar.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.