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S 905 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide a broadband Internet access tax credit.

Introduced: May 14, 2003 See on congress.gov
Taxation Administrative procedureAntennasBroadbandCable television
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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
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 11, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5359-5361)
Apr 11, 2003
Introduced in Senate
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 Latest action April 11, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5359-5361)

 Plain-English summary Congressional Research Service
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

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Wyden, Ron
Oregon · May 14, 2003
 D
Murray, Patty
Washington · Apr 11, 2003
 D
Schumer, Charles E.
New York · Apr 11, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 905: A bill 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-S-905/
MLA
"S. 905: A bill 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-S-905/.
Bluebook (legal)
S. 905, 108th Cong. (2026), https://openamerica.io/bill/108-S-905/.
Markdown link
[S. 905: A bill to amend the Internal Revenue Code of 1986 to provide a broadband Internet access tax credit.](https://openamerica.io/bill/108-S-905/)
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