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S 1147 109th Congress Senate Taxation Administrative procedure Antennas Broadband Cable television Capital investments Commerce Communication satellites Cooperative societies Corporation taxes Department of the Treasury Depreciation and amortization Depressed areas District of Columbia Economics and Public Finance Enterprise zones Government Operations and Politics Government paperwork Housing and Community Development Income tax

A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

Introduced: May 26, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 26, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6040-6042)
May 26, 2005
Sponsor introductory remarks on measure. (CR S6039-6040)
May 26, 2005
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit taxpayers to elect to expense (i.e., deduct all expenses in the current taxable year) qualified broadband expenditures, including installation and connection costs for subscribers in rural or underserved areas.

Permits mutual or cooperative telephone companies to elect to reduce their unrelated business taxable income in any year by the amount of their qualified broadband expenditures.

Directs the Secretary of the Treasury to: (1) designate census tracts identifying rural and underserved areas under this Act; and (2) prescribe regulations for carrying out the purposes of this Act. Prohibits federal or state agencies from adopting regulations and ratemaking procedures that would eliminate or reduce the broadband expense deduction provided by this Act.

What's happening now May 26, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6040-6042)

 Related & companion bills 2
  • HR 1479 Related bill Rural Access to Broadband Service Act
  • S 497 Related bill Broadband Rural Revitalization Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Cantwell, Maria
Washington · May 26, 2005
 D
Schumer, Charles E.
New York · May 26, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1147: A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.. 109th Congress. Open America. https://openamerica.io/bill/109-S-1147/
MLA
"S. 1147: A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1147/.
Bluebook (legal)
S. 1147, 109th Cong. (2026), https://openamerica.io/bill/109-S-1147/.
Markdown link
[S. 1147: A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.](https://openamerica.io/bill/109-S-1147/)
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