HR 1362 117th Congress House Taxation Broadcasting, cable, digital technologies Computers and information technology Income tax credits Internet and video services Internet, web applications, social media Rural conditions and development

BOOST Act

Introduced: May 11, 2021 Introduced by: Moolenaar, John R. Republican · Michigan See on congress.gov

Everywhere this bill has been 3 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 26, 2021

Referred to the Subcommittee on Communications and Technology.

Feb 25, 2021

Introduced in House

Feb 25, 2021

Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

Plain-English summary Congressional Research Service

Broadening Online Opportunities through Simple Technologies Act or the BOOST Act

This bill allows an individual taxpayer to elect a tax credit for 75% of qualified signal booster expenditures up to $400 in a single taxable year through 2025. The bill defines qualified signal booster expenditures as amounts paid for the purchase of any communications signal booster for use by the taxpayer in a principal residence located in an underserved area. The booster is designed to increase the strength or range of a broadband communications signal.

What's happening now February 26, 2021

Referred to the Subcommittee on Communications and Technology.

Bill text 1 version