Congress funds rural broadband access through tax credits for equipment.
H.R. 1020 — BOOST Act · Filed by John Moolenaar (R-MI) · 5 cosponsors · Introduced Feb 5, 2025 · Referred to committee
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What it does
This bill creates a one-time federal tax credit allowing individuals in rural or underserved areas to claim back 75% of up to $400 spent on broadband signal boosters, satellite equipment, or related devices for their home—capping the credit at $300 per person. The credit expires after 2029 and can only be claimed once per taxpayer.
Why we flagged it
The bill's operative mechanism is a direct refundable tax credit to individual taxpayers for broadband infrastructure purchases in underserved areas. This is a targeted subsidy aimed at closing a rural connectivity gap, not a deregulation, immunity grant, or corporate carve-out.
What the text implies
- The credit is capped at $300 per person and available only once, limiting total federal outlay but also limiting impact for households needing multiple devices or upgrades.
- Eligibility is tied to FCC Rural Digital Opportunity Fund phase 1/2 designations, which may lag behind actual broadband availability and exclude some underserved areas not yet mapped by the FCC.
The full analysis lists 4 implications of this text.
Who stands to gain
Rural households in underserved areas (primary beneficiary); Satellite internet service providers (indirect benefit via lower customer equipment costs); Broadband equipment manufacturers and retailers