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HR 1818 110th Congress House

Broadband Deployment Acceleration Act of 2007

Official title: To amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

Introduced: July 12, 2007 Introduced by: Matsui, Doris O. Democratic · California See on congress.gov
Taxation Administrative procedureAntennasBroadbandCable television
More subjectsShow fewer subjects
Capital investmentsCommerceCommunication satellitesCooperative societiesCorporation taxesDepartment of the TreasuryDepreciation and amortizationDepressed areasDistrict of ColumbiaEconomics and Public FinanceEnterprise zonesGovernment Operations and PoliticsGovernment paperworkHousing and Community DevelopmentIncome tax
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Mar 30, 2007
Sponsor introductory remarks on measure. (CR E725-726)
Mar 29, 2007
Referred to the House Committee on Ways and Means.
Mar 29, 2007
Introduced in House
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 Latest action March 30, 2007

Sponsor introductory remarks on measure. (CR E725-726)

 Plain-English summary Congressional Research Service

Broadband Deployment Acceleration Act of 2007 - 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 9
All 9 Democratic 8 Republican 1
D
Carson, André
Indiana · Apr 24, 2008
 R
Capito, Shelley Moore
West Virginia · Jan 29, 2008
 D
DeLauro, Rosa L.
Connecticut · Nov 5, 2007
 D
Davis, Danny K.
Illinois · Jul 18, 2007
 D
Cohen, Steve
Tennessee · Jul 12, 2007
 D
Pallone, Frank
New Jersey · Jun 27, 2007
 D
Meeks, Gregory W.
New York · May 9, 2007
 D
Schiff, Adam B.
California · Mar 29, 2007
 D
Thompson, Mike
California · Mar 29, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1818: Broadband Deployment Acceleration Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-1818/
MLA
"H.R. 1818: Broadband Deployment Acceleration Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1818/.
Bluebook (legal)
H.R. 1818, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1818/.
Markdown link
[H.R. 1818: Broadband Deployment Acceleration Act of 2007](https://openamerica.io/bill/110-HR-1818/)
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