(a) In general

Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 37 the following new section:

36C. Broadband Internet communications signal booster credit

(a) In general

In the case of an individual who elects the application of this section, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to 75 percent of so much of the qualified signal booster expenditures of the taxpayer for the taxable year as does not exceed $400.

(b) Qualified signal booster expenditures

For purposes of this section—

(1) In general

The term qualified signal booster expenditures means amounts paid or incurred by the taxpayer for the purchase of—

(A)

any communications signal booster,

(B)

any customer premises equipment for use with satellite networks, and

(C)

any ground station equipment to send and receive transmissions from satellite networks,

for use by the taxpayer in a principal residence (within the meaning of section 121) of the taxpayer which is located in an unserved area.

(2) Communications signal booster

The term communications signal booster means a device the first use of which is with the taxpayer and that receives a wireless signal, or a commercial mobile data service (as defined in section 6001 of the Middle Class Tax Relief and Job Creation Act of 2012 (47 U.S.C. 1401)) signal—

(A)

in order to increase the strength or range of such signal, and

(B)

in connection with retransmitting a broadband internet access service signal.

(3) Unserved area

The term unserved area means an area eligible for funding under phase 1 or phase 2 of the Rural Digital Opportunity Fund established by the Federal Communications Commission in the Report and Order in the matter of Rural Digital Opportunity Fund and Connect America Fund that was adopted by the Commission on January 30, 2020 (FCC 20–5).

(4) Broadband internet access service

The term broadband internet access service has the meaning given such term in section 8.1(b) of title 47, Code of Federal Regulations (or any successor regulation).

(c) Credit allowed for only 1 taxable year

An election by the taxpayer to have this section apply may not be made for any taxable year if such an election is in effect for the taxpayer for any preceding taxable year.

(d) Regulations and guidance

The Secretary shall, in consultation with the Federal Communications Commission, prescribe such regulations, and provide such other guidance, as may be necessary to carry out the purposes of this section including a program for persons engaged in the trade or business of selling communications signal boosters, or any other equipment described in subsection (b)(1), to voluntarily report any such sale in an unserved area.

(e) Termination

This section shall not apply to any amounts paid or incurred in any taxable year beginning after December 31, 2029.

(b) Clerical amendment

The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting before the item relating to section 26 the following new item:

(c) Conforming amendment

Section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B,.

(d) Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2025.