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: February 25, 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
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.
Feb 25, 2021
Introduced in House
Plain-English summary
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
Referred to the Subcommittee on Communications and Technology.
Committees of jurisdiction
3