HR 768
108th Congress
House
To amend the Internal Revenue Code of 1986 to provide a broadband Internet access tax credit.
Taxation
Administrative procedureAntennasBroadbandCable television
More subjectsShow fewer subjects
Capital investmentsCommerceCommunication satellitesCooperative societiesCorporation taxesDepartment of the TreasuryDepressed areasDistrict of ColumbiaEconomics and Public FinanceEnterprise zonesGovernment Operations and PoliticsGovernment paperworkHousing and Community DevelopmentIncome taxInternetInvestment tax creditLawLease and rental servicesScience, Technology, CommunicationsTax returnsTax-exempt organizationsTelecommunication industryTelecommunication systemsTelephoneTelevision relay systemsUrban affairsWireless communication
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2003
Referred to the House Committee on Ways and Means.
Feb 13, 2003
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code to establish a broadband credit equal to the sum of: (1) the current generation broadband credit; plus (2) the next generation broadband credit. Defines: (1) the current generation broadband credit for any taxable year as ten percent of the qualified expenditures incurred with respect to qualified equipment providing current generation broadband services to qualified subscribers and taken into account with respect to such taxable year; and (2) the next generation broadband credit for any year as twenty percent of the qualified expenditures incurred with respect to qualified equipment providing next generation broadband services to qualified subscribers and taken into account with respect to such taxable year.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
35
GREENWOOD, JAMES
Burns, Max
Ballance, Frank
TANNER, JOHN
D
McGovern, James P.
TIAHRT, TODD
LUCAS, KEN
D
Clyburn, James E.
BALLENGER, CASS
Burr, Richard
R
Calvert, Ken
R
Capito, Shelley Moore
D
Case, Ed
D
DeLauro, Rosa L.
DOOLEY, CAL
DREIER, DAVID
FLETCHER, ERNEST
FROST, MARTIN
R
Graves, Sam
Isakson, Johnny
Janklow, William
D
Larson, John B.
R
Lucas, Frank D.
MCINNIS, SCOTT
NETHERCUTT, GEORGE
D
Norton, Eleanor Holmes
OSE, DOUG
QUINN, JACK
RADANOVICH, GEORGE
D
Schiff, Adam B.
R
Sessions, Pete
R
Simpson, Michael K.
D
Thompson, Mike
TURNER, JIM
R
Wicker, Roger F.
Cite this page
U.S. Congress. (2026). H.R. 768: To amend the Internal Revenue Code of 1986 to provide a broadband Internet access tax credit.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-768/
"H.R. 768: To amend the Internal Revenue Code of 1986 to provide a broadband Internet access tax credit.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-768/.
H.R. 768, 108th Cong. (2026), https://openamerica.io/bill/108-HR-768/.
[H.R. 768: To amend the Internal Revenue Code of 1986 to provide a broadband Internet access tax credit.](https://openamerica.io/bill/108-HR-768/)